Tobey v. Kip
Massachusetts Supreme Judicial Court
Contract by the collector of taxes of the town of Falmouth against a citizen and resident of Morristown in the State of New Jersey, who spent the summer months in the town of Falmouth, for $20.40 assessed under St. 1909, c. 516, § 2, as a tax for the year 1910 upon a yacht belonging to the defendant and kept by him in Falmouth during the entire year.
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Contract by the collector of taxes of the town of Falmouth against a citizen and resident of Morristown in the State of New Jersey, who spent the summer months in the town of Falmouth, for $20.40 assessed under St. 1909, c. 516, § 2, as a tax for the year 1910 upon a yacht belonging to the defendant and kept by him in Falmouth during the entire year. Writ dated September 2, 1911. In the Superior Court the case was submitted to Dubuque, J., without a jury, upon an agreed statement of facts. The judge found that the defendant had no domicil in this Commonwealth, that his domicil was in the…
1Opinion of the CourtSheldon, J.
If the tax in question was, as the defendant contends, illegal and void, we do not doubt that this defense is available to him in the present action. It is not contended that he has been or could be taxed upon any other property; no question of overvaluation is involved; and he is not confined to the statutory remedy for an abatement. Harrington v. Glidden, 179 Mass. 486.
The tax was assessed upon a yacht, used by the defendant as a pleasure boat and kept by him in Falmouth. It was properly assessed, and is collectible if the yacht is included in the term “merchandise” used in St. 1909, c.…
2Cases cited7 opinions
- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
- Old Dominion Steamship Co. v. VirginiaSupreme Court of the United States · 1905
- Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
- New England & Savannah Steamship Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1907
- Boston Investment Co. v. City of BostonMassachusetts Supreme Judicial Court · 1893
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Atlantic Maritime Co. v. City of GloucesterMassachusetts Supreme Judicial Court · 1917
- Thomas G. Jewett, Jr. Inc. v. Keystone Driller Co.Massachusetts Supreme Judicial Court · 1933
- Wynn v. Board of AssessorsMassachusetts Supreme Judicial Court · 1932
- Salthouse v. Board of County CommissionersSupreme Court of Kansas · 1924
- Sullivan v. Inhabitants of AshfieldMassachusetts Supreme Judicial Court · 1917
13 more not listed; retrieve them via the Exa API.