Tax Collector of Lowell v. Hanchett
Massachusetts Supreme Judicial Court
Contract by the collector of taxes of the city of Lowell to recover a personal property tax alleged to be due from the defendant for the year 1916. Writ dated March 30, 1918. In the Superior Court, the action was heard by Hammond, J., without a jury. Material evidence and the substance of requests for rulings are described in the opinion.
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Contract by the collector of taxes of the city of Lowell to recover a personal property tax alleged to be due from the defendant for the year 1916. Writ dated March 30, 1918. In the Superior Court, the action was heard by Hammond, J., without a jury. Material evidence and the substance of requests for rulings are described in the opinion. The judge found “ that as to the intent of the defendant in March, 1916, when he hired half of the Parker house [in Dunstable], he intended to live in the manner in which he has actually lived since that time, and that, so far as consistent with so living,…
1Opinion of the CourtBraley, J.
This is an action of contract by the collector of taxes of the city of Lowell to recover "$8,537.24, the amount of a tax . . . upon intangible personal estate . . . and $2 . . . poll tax assessed upon the defendant” for the fiscal year beginning “April 1, 1916.” St. 1909, c. 490, Part II, § 33. St. 1914, c. 198, §1. The judge found for the plaintiff and at the defendant’s request reported the case with all the material evidence, his conclusions of fact, and rulings, "for determination by the full court of the questions of law raised.”
The material contention of the defendant appears in his…
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