Legal Opinion

Weld v. City of Boston

Massachusetts Supreme Judicial Court

Decided January 21, 1879PublishedCited by 5 opinions

Contract to recover the amount of a tax assessed by the defendant city on the personal property of the plaintiff, on May 1, 1876, and paid by the plaintiff under protest.

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Contract to recover the amount of a tax assessed by the defendant city on the personal property of the plaintiff, on May 1, 1876, and paid by the plaintiff under protest. Trial in this court, before Gray, C. J., who reported the case for the determination of the full court, in substance as follows: It was admitted that, at some time prior to 1853, the plaintiff changed his legal residence from Boston to Brookline, and retained it there until 1869 or 1870; that during all that time he owned a house in both places, occupying his house in Brookline somewhat more than half the year, including May…

1Opinion of the CourtMorton, J.

For the reasons stated in Wright v. Boston, ante, 161, the letter of the plaintiff to the assessors was properly excluded.

The deeds of the plaintiff, in which he described himself as “ of Boston,” were rightly admitted. The recitals in such deeds were admissions by him that he resided in Boston, and were competent. For the same reasons, the deeds to him in which he was described as of Boston were competent. His acceptance of such deeds without objection was an implied admission of the correctness of the recitals. Though of little weight, the evidence was competent.

The deed from the son of the…

2Cited by5 opinions

  1. Croop v. WaltonIndiana Supreme Court · 1927
  2. Pickering v. City of CambridgeMassachusetts Supreme Judicial Court · 1887
  3. Babcock v. SlaterMassachusetts Supreme Judicial Court · 1912
  4. Inhabitants of Brookfield v. Inhabitants of WarrenMassachusetts Supreme Judicial Court · 1880
  5. Firth v. FirthNew Jersey Court of Chancery · 1892

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