Hittinger v. City of Boston
Massachusetts Supreme Judicial Court
Contract to recover the amount of a tax assessed upon personal estate of the plaintiff for the year 1883, and paid under protest. The case was submitted to the Superior Court, and, after judgment for the plaintiff, to this court, on appeal, upon agreed facts, in substance as follows : The plaintiff, on May 1, 1883, was an inhabitant of Belmont, where he voted and paid taxes upon his poll and all his personal property.
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Contract to recover the amount of a tax assessed upon personal estate of the plaintiff for the year 1883, and paid under protest. The case was submitted to the Superior Court, and, after judgment for the plaintiff, to this court, on appeal, upon agreed facts, in substance as follows : The plaintiff, on May 1, 1883, was an inhabitant of Belmont, where he voted and paid taxes upon his poll and all his personal property. His business was that of cutting, storing, and selling ice at wholesale, chiefly in large quantities for export, or for use in this or other States. He sold only such ice as he…
1Opinion of the CourtHolmes, J.
The plaintiff’s stock in trade was not kept in Boston, and therefore was not taxable there, even if he had a shop or store in that place. The Rev.. Sts. e. 7, § 10, cl. 1, provided for taxing a stock in trade in the town where it was, if the owner had a store, shop, or wharf in that town, This required the stock to be in the town where it was taxed, and probably required it to be there on the first day of May. The *19latter requirement was done away with by the St. of 1839, c. 139, § 1, but otherwise the statute was kept substantially unchanged. The section of the Revised Statutes and the St. of…
2Cases cited2 opinions
- Hittinger v. Inhabitants of WestfordMassachusetts Supreme Judicial Court · 1883
- Boston Loan Co. v. City of BostonMassachusetts Supreme Judicial Court · 1884
3Cited by5 opinions
- State ex rel. Board of County Commissioners v. DunnSupreme Court of Minnesota · 1902
- Barron v. City of BostonMassachusetts Supreme Judicial Court · 1905
- Ingram v. CowlesMassachusetts Supreme Judicial Court · 1889
- Wright v. DresselMassachusetts Supreme Judicial Court · 1885
- Hilliard v. Fells Ice Co.Massachusetts Supreme Judicial Court · 1909