Coffin v. Artesian Water Co.
Massachusetts Supreme Judicial Court
Contract by the collector of the town of Salisbury to recover a tax of $402 assessed in 1903 upon the defendant’s water mains and pipes in that town as personal property, with interest from November 1,1903. Writ dated March 13, 1905. The case was submitted to the Superior Court upon an agreed statement of facts, which contained no agreement that the court might draw inferences of fact. The material facts appear in the opinion.
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Contract by the collector of the town of Salisbury to recover a tax of $402 assessed in 1903 upon the defendant’s water mains and pipes in that town as personal property, with interest from November 1,1903. Writ dated March 13, 1905. The case was submitted to the Superior Court upon an agreed statement of facts, which contained no agreement that the court might draw inferences of fact. The material facts appear in the opinion. The Superior Court gave judgment for the defendant; and the plaintiff appealed.
1Opinion of the CourtKnowlton, C. J.
This is an action to recover a tax on property of a foreign corporation. The tax was assessed on the defendant’s water mains and pipes which supply the public with water at Salisbury Beach. The case was submitted on an agreed statement of facts which contains the following sentence: “ Unless the defendant is taxable in Salisbury for said pipes and mains as personal property the defendant is entitled to judgment.” This sentence presents the only question before us.
The defendant’s pumping station is situated about one-half a mile from Salisbury Beach, “ and the pipes and mains except as…
2Cases cited5 opinions
- Old Colony Railroad v. WilderMassachusetts Supreme Judicial Court · 1884
- Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
- Hittinger v. Inhabitants of WestfordMassachusetts Supreme Judicial Court · 1883
- Dudley v. Jamaica Pond Aqueduct Corp.Massachusetts Supreme Judicial Court · 1868
- Wellington v. Inhabitants of BelmontMassachusetts Supreme Judicial Court · 1895
3Cited by9 opinions
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Cunningham v. Connecticut Fire InsuranceMassachusetts Supreme Judicial Court · 1909
- Assessors of Springfield v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1947
- Tobey v. KipMassachusetts Supreme Judicial Court · 1913
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