Sutton Manufacturing Co. v. Inhabitants of Sutton
Massachusetts Supreme Judicial Court
Contract to recover the amount of a tax assessed upon the plaintiffs, which was paid by them under a written protest. The case was submitted to the judgment of the court on agreed facts of which the following are all that are material: “ The school districts in Sutton were abolished by the St. of 1869, “ The warrant for a town meeting, March 20, 1871, contained the following articles : ‘ Article 18. To see if the town will adopt any measures to reappraise any school district…
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Contract to recover the amount of a tax assessed upon the plaintiffs, which was paid by them under a written protest. The case was submitted to the judgment of the court on agreed facts of which the following are all that are material: “ The school districts in Sutton were abolished by the St. of 1869, “ The warrant for a town meeting, March 20, 1871, contained the following articles : ‘ Article 18. To see if the town will adopt any measures to reappraise any school district property, now or formerly belonging to our school districts, in possession of the town, and to restore the same to the…
1Opinion of the CourtAmes, J.
The statute of 1869, c. 110, under which the school district system was abolished, did not have the effect of immediately and literally terminating the legal existence of the districts themselves. It was rather the inauguration of a new system, which required some time and some formalities for its adjustment; and partly perhaps for that reason it is expressly provided, by the third section, that the corporate powers and liabilities of the districts shall “ continue and remain,” for the purposes expressed in Gen. Sts. c. 39, § 6 ; that is to say, so far as may be necessary for the enforcement…
2Cited by3 opinions
- Halleck v. Inhabitants of BoylstonMassachusetts Supreme Judicial Court · 1875
- Child v. ColburnSupreme Court of New Hampshire · 1873
- Perkins v. CrockerMassachusetts Supreme Judicial Court · 1872