Stinson v. City of Boston
Massachusetts Supreme Judicial Court
Contract by Benjamin H. Stinson and four others, to recover back a tax assessed on May 1, 1876, to them as “owners or trustees ” of a certain “ new ship,” and paid by them under protest.
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Contract by Benjamin H. Stinson and four others, to recover back a tax assessed on May 1, 1876, to them as “owners or trustees ” of a certain “ new ship,” and paid by them under protest. The case was submitted to the Superior Court, and, after judgment for the defendant, to this court, on appeal, on an agreed statement of facts in substance as follows : On November 10, 1875, the plaintiffs, who had certain claims against a vessel, then on the stocks in East Boston, and owned by Frank F. Gorham, acting for themselves and other like claimants, entered into an agreement with Gorham and the other…
1Opinion of the CourtAmes, J.
By the law of this Commonwealth, “ all personal estate within or without this state,” with certain exceptions well defined by statute, “ shall be assessed to the owner in the city or town where he is an inhabitant on the first day of May.” Gen. Sts. a. 11, § 12. At the date of the tax in this case, the legal title to the ship was in these plaintiffs. It is true that they held the property in trust, for the benefit of themselves and others, but, within the limits and for the purposes of the trust, they had an absolute right to dispose of the vessel at their discretion. But, besides holding the…
2Cases cited2 opinions
- Davis v. MacyMassachusetts Supreme Judicial Court · 1878
- Loud v. City of CharlestownMassachusetts Supreme Judicial Court · 1869
3Cited by7 opinions
- Ingram v. CowlesMassachusetts Supreme Judicial Court · 1889
- Ricker v. American Loan & Trust Co.Massachusetts Supreme Judicial Court · 1885
- MacKay v. City & County of San FranciscoCalifornia Supreme Court · 1900
- Boston Loan Co. v. City of BostonMassachusetts Supreme Judicial Court · 1884
- McManus v. City of BostonMassachusetts Supreme Judicial Court · 1947
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