Knight v. City of Boston
Massachusetts Supreme Judicial Court
Petition, under St. 1890, e. 127, by the administrators of the estate of Samuel Knight, for an abatement of a tax. The case was submitted to the Superior Court, and, after judgment for the respondent, to this court on appeal, upon agreed facts, in substance as follows.
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Petition, under St. 1890, e. 127, by the administrators of the estate of Samuel Knight, for an abatement of a tax. The case was submitted to the Superior Court, and, after judgment for the respondent, to this court on appeal, upon agreed facts, in substance as follows. On Juné 4, 1890, the petitioners, as such administrators, filed with the assessors of the respondent city a list of the property of their intestate, containing the item, “ $34,000 Boston WaterPower Company Bonds,” valued at $32,300, which were returned under protest, on. the ground that they were not taxable. The assessors for…
1Opinion of the CourtHolmes, J.
By Pub. Sts. c. 11, § 4, “Any loan on mortgage of real estate, taxable as real estate ” is not included among debts taxable as personal property. A majority of the court are of opinion that the bonds in question represent a loan on mortgage of real estate in Massachusetts, and that they are within the exception created by the foregoing words. The loan must be upon a mortgage which is taxable as real estate. This refers to §§ 14-16 of the same chapter, which, with the above mentioned exception in § 4, represents St. 1881, c. 304, “ An act relieving property from double taxation in certain…
2Cited by8 opinions
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
- United States Trust Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1923
- Harriman v. Woburn Electric Light Co.Massachusetts Supreme Judicial Court · 1895
- Brooks v. Inhabitants of West SpringfieldMassachusetts Supreme Judicial Court · 1906
- City of Bangor v. PeirceSupreme Judicial Court of Maine · 1910
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