Inhabitants of Cheshire v. County Commissioners of Berkshire
Massachusetts Supreme Judicial Court
Petition for a writ of certiorari. The case was reserved by Colt, J., for the consideration of the full court upon the petition and answer, and was as follows: In 1874, the Adams and Cheshire Reservoir Company, the owner of a reservoir of water, with the land under the same and Sams connected therewith, used to maintain a uniform supply oi water for mill power, and liable to taxation therefor in the town of Cheshire, was assessed a tax of nine hundred dollars upon a…
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Petition for a writ of certiorari. The case was reserved by Colt, J., for the consideration of the full court upon the petition and answer, and was as follows: In 1874, the Adams and Cheshire Reservoir Company, the owner of a reservoir of water, with the land under the same and Sams connected therewith, used to maintain a uniform supply oi water for mill power, and liable to taxation therefor in the town of Cheshire, was assessed a tax of nine hundred dollars upon a valuation of sixty thousand dollars. In determining this valuation the asssessors made what was in their judgment a fair cash…
1Opinion of the CourtWells, J.
This case is presented to the court solely upon the question of the construction and validity of the St. of 1872, e. 306, which is as follows: “ All reservoirs of water, with the dams connected therewith and the lands under the same, used to maintain a uniform supply of water for mill power, shall be assessed for the purposes of taxation in the town or towns where located, at a valuation not exceeding a fair valuation of land of like quality in the immediate vicinity.”
We are unable to construe this statute as requiring merely that che value of land and structures, appropriated for the purpose…
2Cases cited2 opinions
- President of the Portland Bank v. ApthorpMassachusetts Supreme Judicial Court · 1815
- Pingree v. County CommissionersMassachusetts Supreme Judicial Court · 1869
3Cited by34 opinions
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Bettigole v. Assessors of SpringfieldMassachusetts Supreme Judicial Court · 1961
- Perkins v. Inhabitants of WestwoodMassachusetts Supreme Judicial Court · 1917
- Opinion of the Justices to the Senate & House of RepresentativesMassachusetts Supreme Judicial Court · 1915
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1955
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