Day v. City of Lawrence
Massachusetts Supreme Judicial Court
Contract, to recover the amount of a tax paid by the plaintiff to. the defendant under protest. The case was submitted to the Superior Court, and, after judgment for the plaintiff in the sum of ten dollars, to this court, on appeal by both parties, upon agreed facts, in substance as follows. The property taxed consisted of furniture in the house occupied by the plaintiff and his family and boarders.
Read the full summary
Contract, to recover the amount of a tax paid by the plaintiff to. the defendant under protest. The case was submitted to the Superior Court, and, after judgment for the plaintiff in the sum of ten dollars, to this court, on appeal by both parties, upon agreed facts, in substance as follows. The property taxed consisted of furniture in the house occupied by the plaintiff and his family and boarders. The house comprised twenty-three rooms, all of which, with the furniture therein, were for the common use of the plaintiff’s family and boarders, with the exception of the sleeping-rooms; of these…
1Opinion of the CourtBarker, J.
The plaintiff sues to recover the amount of taxes which he has paid, assessed upon household furniture that he contends was exempt under the provisions of Pub. Sts. c. 11, § 5, cl. 6, which enact that “ The following property and polls shall be exempted from taxation. . . . The wearing apparel and farming utensils of every person; his household furniture, not exceeding one thousand "'dollars in value ; and the necessary tools, not exceeding three hundred dollars in value, of a mechanic.”
An exemption of this character is constitutional. Such exemptions have long existed, and it is too late to…
2Cases cited5 opinions
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- White v. MaynardMassachusetts Supreme Judicial Court · 1872
- Richardson v. HallMassachusetts Supreme Judicial Court · 1878
- Dodge v. Boston & Providence RailroadMassachusetts Supreme Judicial Court · 1891
- Oystead v. ShedMassachusetts Supreme Judicial Court · 1816
3Cited by17 opinions
- Allen v. Multnomah CountyOregon Supreme Court · 1946
- Inhabitants of Milford v. County Commissioners of WorcesterMassachusetts Supreme Judicial Court · 1912
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1949
- Dexter v. City of BostonMassachusetts Supreme Judicial Court · 1900
- Opinion of the JusticesSupreme Court of New Hampshire · 1927
12 more not listed; retrieve them via the Exa API.