Bartlett v. Tufts
Massachusetts Supreme Judicial Court
Contract against the executor of the will of Henry P. Tufts, late of Winthrop, individually, for the collection of a tax assessed for the year 1916. Writ dated April 4, 1919. In the Superior Court, the action was heard by Morton, J., without a jury, upon a “statement of agreed facts.” Material facts so agreed to are described in the opinion.
Read the full summary
Contract against the executor of the will of Henry P. Tufts, late of Winthrop, individually, for the collection of a tax assessed for the year 1916. Writ dated April 4, 1919. In the Superior Court, the action was heard by Morton, J., without a jury, upon a “statement of agreed facts.” Material facts so agreed to are described in the opinion. The judge found for the plaintiff on the statement of agreed facts and assessed damages in the sum of $477.90, and judgment was entered accordingly. The defendant appealed.
1Opinion of the CourtBraley, J.
We assume that before laying the assessment the assessors complied with the requirements of St. 1909, c. 490, Part I, § 41, by seasonably giving notice “to all persons, firms and corporations, domestic or foreign, subject to taxation” in the town to bring in to the assessors "before a date therein specified, in case of residents a true list of all their polls and personal estate” in that town "not exempt from taxation.” The defendant’s testator, a resident of the town who died on May 15, 1916, made no return of his taxable property, and was assessed as of April 1,1916, for a poll tax and a…
2Cases cited9 opinions
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- Ames v. JacksonMassachusetts Supreme Judicial Court · 1874
- Fay v. DugganMassachusetts Supreme Judicial Court · 1883
- Noyes v. HaleMassachusetts Supreme Judicial Court · 1884
- Whiton v. BalchMassachusetts Supreme Judicial Court · 1909
4 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Moore v. Election CommissionersMassachusetts Supreme Judicial Court · 1941
- Nowel v. Equitable Trust Co.Massachusetts Supreme Judicial Court · 1924
- Breen v. BurnsMassachusetts Supreme Judicial Court · 1932
- Cabot v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1929
- City of Boston v. NielsenMassachusetts Supreme Judicial Court · 1940
14 more not listed; retrieve them via the Exa API.