Corcoran v. City of Boston
Massachusetts Supreme Judicial Court
Petition, filed February 21, 1906, under R. L. c. 12, § 78, for the abatement of a tax of $315.20 assessed on May 1, 1905, on a parcel of land, in that part of the city of Boston known as South Boston, which at the time of the assessment was a part of the Commonwealth Flats, so called, owned by the Commonwealth, and upon which the petitioner had erected a manufacturing establishment and was carrying on business as a manufacturer, holding the land under a bond for a deed from…
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Petition, filed February 21, 1906, under R. L. c. 12, § 78, for the abatement of a tax of $315.20 assessed on May 1, 1905, on a parcel of land, in that part of the city of Boston known as South Boston, which at the time of the assessment was a part of the Commonwealth Flats, so called, owned by the Commonwealth, and upon which the petitioner had erected a manufacturing establishment and was carrying on business as a manufacturer, holding the land under a bond for a deed from the Commonwealth, upon which the petitioner had paid all but the last instalment. In the Superior Court the case was…
1Opinion of the CourtSheldon, J.
It is settled by the decision in Corcoran v. Boston, 185 Mass. 325, that the land occupied by the petitioner under a bond for a deed from the Commonwealth is exempt from taxation unless the exemption has been taken away by St. 1904, c. 385. That statute provides that certain lands of the Commonwealth, including the land now occupied by the petitioner, “ shall, if leased for business purposes, be taxed by the city of Boston to the lessees thereof, respectively, in the same manner as the lands and buildings thereon would be taxed to such lessees if they were the owners of the fee.” The…
2Cases cited5 opinions
- Dolittle v. EddyNew York Supreme Court · 1849
- Commonwealth v. GraddyCourt of Appeals of Kentucky · 1863
- Lyon v. CunninghamMassachusetts Supreme Judicial Court · 1884
- Kiernan v. LinnehanMassachusetts Supreme Judicial Court · 1890
- Corcoran v. City of BostonMassachusetts Supreme Judicial Court · 1904
3Cited by5 opinions
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- Boston Fish Market Corp. v. City of BostonMassachusetts Supreme Judicial Court · 1916
- Manor Real Estate Co. v. Jos. M. Zamoiski Co.Court of Appeals of Maryland · 1968
- Cotting v. CommonwealthMassachusetts Supreme Judicial Court · 1910
- Cape Cod Shellfish & Seafood Co., Inc. v. City of BostonMassachusetts Appeals Court · 2014