Boston Molasses Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Petition, filed December 28,1905, under R. L. c. 201, to recover from the Commonwealth the amount of a tax paid by the petitioner to the city of Boston assessed to it under St. 1904, c. 385, upon land and a pile wharf or pier in that part of Boston called South Boston, constituting a part of the Commonwealth Flats and leased by the Commonwealth to the petitioner by a lease dated May 20,1902, with a supplementary agreement of the petitioner dated February 23, 1904, to pay an…
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Petition, filed December 28,1905, under R. L. c. 201, to recover from the Commonwealth the amount of a tax paid by the petitioner to the city of Boston assessed to it under St. 1904, c. 385, upon land and a pile wharf or pier in that part of Boston called South Boston, constituting a part of the Commonwealth Flats and leased by the Commonwealth to the petitioner by a lease dated May 20,1902, with a supplementary agreement of the petitioner dated February 23, 1904, to pay an additional amount of rent on an extension of the pier made by the Commonwealth at the request of the petitioner. The…
1Opinion of the CourtSheldon, J.
It seems clear to us-that the taxes to be assessed under St. 1904, c. 385, were to be imposed upon the lands mentioned in that act and not merely upon the leasehold interest of the tenant, to whom they were to be assessed. The act provides expressly for the taxation of “ the lands of the Commonwealth ” if leased for business purposes; it provides that they shall be taxed “ in the same manner as the lands and buildings thereon would be taxed to [the] lessees if they were the owners of the fee,”:— words which plainly could be satisfied only by a taxation of the fee simple estate to its full…
2Cases cited14 opinions
- Carr v. State ex rel. CoetlosquetIndiana Supreme Court · 1891
- People v. . StephensNew York Court of Appeals · 1878
- Chapman v. StateCalifornia Supreme Court · 1894
- Danolds v. . the State of New YorkNew York Court of Appeals · 1882
- People Ex Rel. International Navigation Co. v. BarkerNew York Court of Appeals · 1897
9 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Pittsfield & North Adams Railroad v. Boston & Albany RailroadMassachusetts Supreme Judicial Court · 1927
- City of Boston v. Quincy Market Cold Storage & Warehouse Co.Massachusetts Supreme Judicial Court · 1942
- State Land Board v. LeeOregon Supreme Court · 1917
- Barry v. FrankiniMassachusetts Supreme Judicial Court · 1934
- Lovejoy v. BaileyMassachusetts Supreme Judicial Court · 1913
18 more not listed; retrieve them via the Exa API.