Burr v. City of Boston
Massachusetts Supreme Judicial Court
Contract for $470.25 paid by the plaintiff under protest on February 9, 1910, as a tax assessed upon the land with the building thereon numbered 31 on Chestnut Street in Boston, which was sold and conveyed to the plaintiff by the defendant on February 4, 1910, and was alleged by the defendant to be subject to an assessment for such taxes made on May 1, 1909, when the property was held by the defendant under a devise contained in a codicil to the will of George F. Parkman,…
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Contract for $470.25 paid by the plaintiff under protest on February 9, 1910, as a tax assessed upon the land with the building thereon numbered 31 on Chestnut Street in Boston, which was sold and conveyed to the plaintiff by the defendant on February 4, 1910, and was alleged by the defendant to be subject to an assessment for such taxes made on May 1, 1909, when the property was held by the defendant under a devise contained in a codicil to the will of George F. Parkman, late of Boston, which gave the residue of the estate of the testator to the defendant to constitute a fund, the income of…
1Opinion of the CourtSheldon, J.
We assume, in accordance with the contention of the defendant, that this devise to the city of Boston did not vest absolutely in the city until its acceptance thereof (Dailey v. New Haven, 60 Conn. 314), and that as the city might elect either to accept or to decline the proposed benefaction, so it might make a conditional acceptance thereof, and then would be bound only by the terms of the devise and its own conditional acceptance. But it did unconditionally accept this devise on the terms on which it was made; and the provisions of its order of acceptance, authorizing its treasurer to…
2Cases cited22 opinions
- Inhabitants of Worcester County v. Mayor of WorcesterMassachusetts Supreme Judicial Court · 1874
- Dingley v. City of BostonMassachusetts Supreme Judicial Court · 1868
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- BartlettMassachusetts Supreme Judicial Court · 1895
- Dalley v. City of New HavenSupreme Court of Connecticut · 1891
17 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Sherman v. Richmond Hose Co. No. 2New York Court of Appeals · 1921
- City of Boston v. DolanMassachusetts Supreme Judicial Court · 1937
- Lowell v. City of BostonMassachusetts Supreme Judicial Court · 1948
- Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
- Hamilton Manufacturing Co. v. City of LowellMassachusetts Supreme Judicial Court · 1931
24 more not listed; retrieve them via the Exa API.