City of Worcester v. Board of Appeal
Massachusetts Supreme Judicial Court
Petition, filed April 24,1903, by the city of Worcester for a writ of certiorari addressed to the board of appeal in tax matters, to quash proceedings under R. L. c. 14, § 65, to determine the proportion alleged to be due to the petitioner under R. L. c. 14, § '61, from the corporate franchise tax collected from the Crompton and Knowles Loom Works, a manufacturing corporation established under the laws of this Commonwealth, upon twelve thousand four hundred and seventy…
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Petition, filed April 24,1903, by the city of Worcester for a writ of certiorari addressed to the board of appeal in tax matters, to quash proceedings under R. L. c. 14, § 65, to determine the proportion alleged to be due to the petitioner under R. L. c. 14, § '61, from the corporate franchise tax collected from the Crompton and Knowles Loom Works, a manufacturing corporation established under the laws of this Commonwealth, upon twelve thousand four hundred and seventy shares of the capital stock of that corporation standing in the name of C. H. Hutch-ins, a resident of Worcester, as trustee…
1Opinion of the CourtHammond, J.
A domestic manufacturing corporation, having its home office and sole place of business in the city of Worcester, had purchased certain shares of its own stock as an investment, and they were held by a resident of that city as trustee for the sole benefit of the corporation. The only question is whether under R. L. c. 14, § 61, there should be credited and paid to the city the tax upon these shares.
The petitioner contends that such a corporation, having its home office and sole place of business in the city, is a person who resides in that city within the meaning of those words as used…
2Cases cited5 opinions
- Wickliffe's Executors v. PrestonCourt of Appeals of Kentucky · 1862
- Salem Iron Factory Co. v. Inhabitants of DanversMassachusetts Supreme Judicial Court · 1813
- Boston Investment Co. v. City of BostonMassachusetts Supreme Judicial Court · 1893
- Manufacturers' Insurance v. LoudMassachusetts Supreme Judicial Court · 1868
- Murray v. Berkshire Life InsuranceMassachusetts Supreme Judicial Court · 1870
3Cited by14 opinions
- Perkins v. Inhabitants of WestwoodMassachusetts Supreme Judicial Court · 1917
- Pittsfield & North Adams Railroad v. Boston & Albany RailroadMassachusetts Supreme Judicial Court · 1927
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1927
- New England & Savannah Steamship Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1907
- Commissioner of Corporations & Taxation v. City of SpringfieldMassachusetts Supreme Judicial Court · 1947
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