Pierce v. Eddy
Massachusetts Supreme Judicial Court
Contract, brought by the collector of taxes of the town of Rehoboth for the year 1889, to recover the amount of taxes for that year assessed upon personal property belonging to the defendant, and consisting of horses and cows. The case was submitted to the Superior Court, and, after judgment for the plaintiff, to this court, on appeal, on agreed facts, which appear in the opinion.
1Opinion of the CourtC. Allen, J.
The defendant’s farm was in two towns, Swanzey and Rehoboth, about one half in each. His house was in Swanzey, his barn in Rehoboth, and the barn well was also in Rehoboth. He had no other barn connected with his dwelling-house and farm. He used it for the keeping and housing of his cattle and horses, as well as for general farming purposes. On May 1, 1889, he had in this barn four horses and seven cows; they had been there and on the farm “ for a long space of time.” It is not suggested in the agreed statement of facts, or in the argument, that there had been any change in the mode or place…
2Cases cited3 opinions
- Richardson v. City of BostonMassachusetts Supreme Judicial Court · 1889
- Hicks v. Inhabitants of WestportMassachusetts Supreme Judicial Court · 1881
- Oliver v. City of LynnMassachusetts Supreme Judicial Court · 1881
3Cited by4 opinions
- Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
- Prairie Cattle Co. v. WilliamsonSupreme Court of Oklahoma · 1897
- Wagner v. McCoolIndiana Court of Appeals · 1913
- Flowerree Cattle Co. v. Lewis & Clark CountyMontana Supreme Court · 1905