Sullivan v. Inhabitants of Ashfield
Massachusetts Supreme Judicial Court
Three actions of contract against the town of Ashfield to recover taxes on personal property paid under protest by Helen Sullivan and by Helen L. Sullivan, the plaintiff suing as the assignee of each of them, the first action being for taxes assessed to Helen Sullivan for the years 1910 and 1911, the second action for taxes assessed to Helen Sullivan for the years 1912, 1913 and 1914, and the third action for taxes assessed to Helen L. Sullivan for the years 1910 and 1911.…
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Three actions of contract against the town of Ashfield to recover taxes on personal property paid under protest by Helen Sullivan and by Helen L. Sullivan, the plaintiff suing as the assignee of each of them, the first action being for taxes assessed to Helen Sullivan for the years 1910 and 1911, the second action for taxes assessed to Helen Sullivan for the years 1912, 1913 and 1914, and the third action for taxes assessed to Helen L. Sullivan for the years 1910 and 1911. Writs dated December 14, 1912, February 15, 1915, and March 31, 1913. In the Superior Court the cases were tried together…
1Opinion of the CourtRugg, C. J.
These are actions at law to recover taxes paid under protest. Confessedly the domicil of both Mrs. Sullivan and her daughter, to whom taxes were assessed, had been in Malden for many years. The house in Ashfield was used only for the summer during that period. A domicil once acquired is presumed to continue until a new one is acquired by actual change of residence with the intention of remaining permanently at the place of removal. Wilson v. Terry, 11 Allen, 206. Whately v. Hatfield, 196 Mass. 393, and cases cited at page 394. There was no evidence that there was any removal from Malden to…
2Cases cited7 opinions
- Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
- Boston Lodge, No. 10, Benevolent & Protective Order of Elks v. City of BostonMassachusetts Supreme Judicial Court · 1914
- Boston Society of Redemptorist Fathers v. City of BostonMassachusetts Supreme Judicial Court · 1880
- New England & Savannah Steamship Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1907
- Tobey v. KipMassachusetts Supreme Judicial Court · 1913
2 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Gordon v. BedardMassachusetts Supreme Judicial Court · 1929
- Harlow v. LeclairSupreme Court of New Hampshire · 1927
- Kanopka v. KanopkaSupreme Court of Connecticut · 1931
- Board of Assessors v. Suffolk Law SchoolMassachusetts Supreme Judicial Court · 1936
- Barnes v. City of SpringfieldMassachusetts Supreme Judicial Court · 1929
23 more not listed; retrieve them via the Exa API.