Simplex Electric Heating Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Petition, filed in the Supreme Judicial Court on February 17, 1917, under St. 1909, c. 490, Part III, § 70, for an abatement of a portion of the franchise tax assessed upon the petitioner in 1916. The answer of the Commonwealth admitted the allegations of fact contained in the petition. The case was reserved by Pierce, J., upon the petition and answer for determination by the full court.
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Petition, filed in the Supreme Judicial Court on February 17, 1917, under St. 1909, c. 490, Part III, § 70, for an abatement of a portion of the franchise tax assessed upon the petitioner in 1916. The answer of the Commonwealth admitted the allegations of fact contained in the petition. The case was reserved by Pierce, J., upon the petition and answer for determination by the full court. The material portions of St. 1909, c. 490, Part III, § 41, as amended by Sts. c. 1910, c. 270, § 1; 1912, c. 491, § 1; 1914, c. 198, § 6, are as follows: “Section 41. The tax commissioner shall ascertain from…
1Opinion of the CourtDe Courcy, J.
This petition was brought under St. 1909, c. 490, Part III, § 70, for the abatement of a portion of the corporation franchise tax assessed upon the petitioner for 1916. *227The Simplex Electric Heating Company is a Massachusetts corporation subject to a tax upon its corporate franchise under the provisions of said statute, Part III, §§ 39-43. On April 1, 1916, it had a place of business in Illinois, where it kept and sold a stock of. goods manufactured by it. It also had there on that date certain sums of money deposited in a national bank and in a trust company, subject to check and to…
2Cases cited8 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
- Hamilton Co. v. MassachusettsSupreme Court of the United States · 1868
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
- New England & Savannah Steamship Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1907
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3Cited by7 opinions
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- American Manufacturing Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1925
- Newton Building Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1934
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