Legal Opinion

Wright v. City of Lowell

Massachusetts Supreme Judicial Court

Decided May 26, 1896PublishedCited by 6 opinions

Appeal, under St. 1890, c. 127, from an order of the assessors of the city of Lowell, denying a petition for an abatement of a tax on personal property. Hearing in the Superior Court, before IÁlley, J., on an agreed statement of facts, which stipulated that the court might draw such inferences therefrom as a jury would be entitled to draw, and was in substance as follows.

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Appeal, under St. 1890, c. 127, from an order of the assessors of the city of Lowell, denying a petition for an abatement of a tax on personal property. Hearing in the Superior Court, before IÁlley, J., on an agreed statement of facts, which stipulated that the court might draw such inferences therefrom as a jury would be entitled to draw, and was in substance as follows. In the year 1894 the assessors of Lowell gave notice to the inhabitants to bring in true lists of their real and personal estates, and, within the proper time, the petitioner, who was a resident of Lowell, brought in, upon a…

1Opinion of the CourtBarker, J.

Upon an appeal to the Superior Court, under St. 1890, c. 127, from the denial of a petition for the abatement of a tax, facts were agreed in the Superior Court, with the stipu*301lotion that the court might draw such inferences therefrom as a jury would be entitled to draw, and the court has found the petitioner entitled to an abatement, and ordered judgment accordingly, and the respondent has in turn appealed to this court.

Power having been given in express terms to draw inferences of fact, the question is whether there was evidence warranting the finding of the Superior Court. Schwarz v.…

2Cases cited3 opinions

  1. Old Colony Railroad v. WilderMassachusetts Supreme Judicial Court · 1884
  2. Inhabitants of Great Barrington v. County CommissionersMassachusetts Supreme Judicial Court · 1873
  3. Schwarz v. City of BostonMassachusetts Supreme Judicial Court · 1890

3Cited by6 opinions

  1. Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
  2. Boston Rubber Shoe Co. v. City of MaldenMassachusetts Supreme Judicial Court · 1914
  3. Troy Cotton & Woolen Manufactory v. City of Fall RiverMassachusetts Supreme Judicial Court · 1897
  4. West Boylston Manufacturing Co. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1931
  5. Parsons v. Inhabitants of LenoxMassachusetts Supreme Judicial Court · 1917

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