Hopkins v. Inhabitants of Reading
Massachusetts Supreme Judicial Court
Appeal, under St. 1890, c. 127, from the decision of the board of assessors of the town of Reading, refusing an abatement of a portion of the tax assessed by them for the year 1896. Trial in the Superior Court, before Richardson, J., who found for the petitioner, and by agreement of the parties reported the case for the determination of this court. If the finding was right, judgment was to be entered thereon; otherwise, judgment was to be entered as justice might require.
1Opinion of the CourtHolmes, J.
The petitioner was not an inhabitant of Reading or of the State on May 1, 1896, and did not bring in a list as required by the assessors, under Pub. Sts. c. 11, § 38. Before filing his petition he did file a list with them, as required by § 72. The court did not pass upon the question whether there was good cause why the list was not brought in within the time fixed by the assessors, § 72, other than that the petitioner was a nonresident, but found for the petitioner and reported the case.
We are of opinion that, putting the case at the lowest, the judge was warranted in finding as, if…
2Cited by3 opinions
- Wynn v. Board of AssessorsMassachusetts Supreme Judicial Court · 1932
- McMillan v. City of GloucesterMassachusetts Supreme Judicial Court · 1923
- Atlantic Maritime Co. v. City of GloucesterMassachusetts Supreme Judicial Court · 1913