Powers v. City of Worcester
Massachusetts Supreme Judicial Court
Petition, filed in the Superior Court on February 6, 1911, appealing from the refusal of the assessors of the city of Worcester to abate a tax of $278.80 assessed as of April 1,1910, on a claim of the petitioner for damages for land taken for highway purposes in carrying out a decree of the Superior Court confirming a report of commissioners appointed under St. 1900, c. 387, relating to the abolition of certain grade crossings in Worcester.
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Petition, filed in the Superior Court on February 6, 1911, appealing from the refusal of the assessors of the city of Worcester to abate a tax of $278.80 assessed as of April 1,1910, on a claim of the petitioner for damages for land taken for highway purposes in carrying out a decree of the Superior Court confirming a report of commissioners appointed under St. 1900, c. 387, relating to the abolition of certain grade crossings in Worcester. In the Superior Court the case was submitted to Sander-son, J., upon an agreed statement of facts, which included the following: On April 1,1910, the…
1Opinion of the CourtHammokd, J.
A part of a piece of real estate owned by the petitioner’s intestate was taken for highway purposes under St. 1900, c. 387; and the question is whether the statutory liability of the respondent to pay to the landowner the damages caused by such taking, the petition for the assessment thereof by a jury being still pending, is a “ debt ” due the landowner within the meaning of the general tax statute which provides that personal property for the purposes of taxation shall include “ other debts *473due the person to be taxed more than he is indebted or pays interest for.” St. 1909, c. 490, Part I, §…
2Cases cited3 opinions
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