Gannett v. City of Cambridge
Massachusetts Supreme Judicial Court
Contract by the administrator of the estate of Thomas Gannett, late of Cambridge, who died on December 9, 1912, to recover the sum of $22,791.27 with interest from August 4, 1913, as the amount of a tax assessed for the year 1912 and paid to the city of Cambridge under protest.
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Contract by the administrator of the estate of Thomas Gannett, late of Cambridge, who died on December 9, 1912, to recover the sum of $22,791.27 with interest from August 4, 1913, as the amount of a tax assessed for the year 1912 and paid to the city of Cambridge under protest. Writ dated August 7, 1913; and a Petition under St. 1909, c. 490, Part I, § 77, filed on August 4, 1913, by the same administrator, appealing from the refusal of the assessors of the city of Cambridge to abate the tax above mentioned; also a Petition filed on the same day under St. 1910, c. 260, appealing from the…
1Opinion of the CourtDe Courcy, J.
In the regular assessment of taxes for the year 1912, the board of assessors of Cambridge assessed to Thomas B. Gannett, a resident who had filed no list of his estate, a tax on personal estate valued at $50,000. On October 9, 1912, he paid his total tax, including that on real estate owned by him. His death occurred on December 9, 1912; and the plaintiff was appointed administrator of his estate in the following January. On May 19, 1913, the tax commissioner of the Commonwealth, assuming to act under the authority conferred on him by St. *621910, c. 260, wrote to the board of assessors that…
2Cases cited3 opinions
- Wheatland v. City of BostonMassachusetts Supreme Judicial Court · 1909
- Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
- Charland v. Trustees of the Home for Aged WomenMassachusetts Supreme Judicial Court · 1910
3Cited by3 opinions
- Parsons v. Inhabitants of LenoxMassachusetts Supreme Judicial Court · 1917
- Commissioner of Corporations & Taxation v. Assessors of SpringfieldMassachusetts Supreme Judicial Court · 1952
- Attorney General v. East Boston Co.Massachusetts Supreme Judicial Court · 1916