Legal Opinion

Sears v. Board of Aldermen

Massachusetts Supreme Judicial Court

Decided March 3, 1899PublishedCited by 43 opinions

Petition, against the board of aldermen and the superintendent of streets of the city of Boston, for a writ of certiorari to quash alleged erroneous assessments of taxes,, made under St. 1897, c. 419.* The petition alleged that the petitioner was a citizen and a taxpayer of Boston, and was at the time of the acts thereinafter described the owner of several estates enumerated in an exhibit annexed; that the board of aldermen, on April 4, 1898, acting or pretending to act…

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Petition, against the board of aldermen and the superintendent of streets of the city of Boston, for a writ of certiorari to quash alleged erroneous assessments of taxes,, made under St. 1897, c. 419.* The petition alleged that the petitioner was a citizen and a taxpayer of Boston, and was at the time of the acts thereinafter described the owner of several estates enumerated in an exhibit annexed; that the board of aldermen, on April 4, 1898, acting or pretending to act under the statute, passed the following order: “ That all streets or portions of streets lying within the territory in the…

1Opinion of the CourtKnowlton, J.

This is a petition for a writ of certiorari to quash alleged illegal assessments laid to meet the cost of watering streets in the city of Boston under St. 1897, c. 419.

The first and most important question in the case is whether this statute is constitutional. The right of the Legislature to raise money by taxation is founded upon Art. 4, c. 1, § 1, of the Constitution of the Commonwealth. Under this article, there is authority “ to impose and levy reasonable duties and excises upon any produce, goods, wares, merchandise, and commodities,” etc. This authority we need not consider in the…

2Cases cited22 opinions

  1. Norwood v. BakerSupreme Court of the United States · 1898
  2. Stuart v. . PalmerNew York Court of Appeals · 1878
  3. Taylor v. PalmerCalifornia Supreme Court · 1866
  4. KingmanMassachusetts Supreme Judicial Court · 1891
  5. Thomas v. GainMichigan Supreme Court · 1876

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3Cited by43 opinions

  1. White v. GoveMassachusetts Supreme Judicial Court · 1903
  2. Arnold v. Mayor of KnoxvilleTennessee Supreme Court · 1905
  3. Thurman v. Chicago, Milwaukee & St. Paul Railway Co.Massachusetts Supreme Judicial Court · 1926
  4. King v. PortlandOregon Supreme Court · 1900
  5. Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1930

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