Lowell v. Street Commissioners
Massachusetts Supreme Judicial Court
Petition for a writ of certiorari to quash proceedings of the street commissioners of Boston sustaining a refusal of the assessors of that city to abate a tax assessed against the petitioner as trustee under the will of Francis Amory.
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Petition for a writ of certiorari to quash proceedings of the street commissioners of Boston sustaining a refusal of the assessors of that city to abate a tax assessed against the petitioner as trustee under the will of Francis Amory. By the petition and answer, on which the chief justice reserved the case for the determination of the full court, these facts appeared: Before May 1, 1870, the city of Boston, under the St. of 1866, c. 174, took a parcel of the petitioner’s land to widen Hanover Street; and the petitioner has a suit pending against the city, in the superior court, for the…
1Opinion of the CourtAmes, J.
The claim for compensation for land damages, upon which this tax was laid, was uncertain in amount. It is to be submitted to a jury, which may increase or diminish the amount awarded by the city; and for this reason, as well as from its special character, it is not a debt technically, or in the sense of that term as used in pleading and in legal proceedings. Fellows v *543Duncan, 13 Met. 332. Even when made certain by a verdict accepted, it does not represent the true amount of the conversion of real estate of the owner into personal. It cannot therefore be taken as a proper measure of his…
2Cited by9 opinions
- In Re MillerUnited States Bankruptcy Court, D. Massachusetts · 1990
- In re HarperDistrict Court, N.D. New York · 1910
- Nichols v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1943
- Child v. Boston & Fairhaven Iron WorksMassachusetts Supreme Judicial Court · 1884
- Wolbach v. Commissioner of Corp. & TaxationMassachusetts Supreme Judicial Court · 1929
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