Atlantic Maritime Co. v. City of Gloucester
Massachusetts Supreme Judicial Court
Petition, under St. 1909, c. 490, Part I, § 77, filed in the Superior Court on May 6, 1912, by the Atlantic Maritime Company, a corporation organized under the laws of the State of Maine, appealing from the refusal of the assessors of the city of Gloucester to abate a tax for the year 1911 imposed upon fishing vessels of the petitioner.
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Petition, under St. 1909, c. 490, Part I, § 77, filed in the Superior Court on May 6, 1912, by the Atlantic Maritime Company, a corporation organized under the laws of the State of Maine, appealing from the refusal of the assessors of the city of Gloucester to abate a tax for the year 1911 imposed upon fishing vessels of the petitioner. The case came on to be heard by Lawton, J., upon an agreed statement of facts submitted as evidence, whereupon the judge by agreement of the parties “in accordance with the provisions of St. 1917, c. 345,” reported the case to this court for determination…
1Opinion of the CourtRugg, C. J.
This is a petition to the Superior Court by way of appeal under St. 1909, c. 490, Part I, § 77, from a refusal by the assessors of the city of Gloucester to abate a portion of the taxes assessed upon the petitioner for the year 1911. The case was sent to a commissioner under § 79, who made a report of certain facts. The facts thus found were presented by stipulation of the parties to a judge of the Superior Court as an “Agreed statement of facts submitted as evidence.” He thereupon signed a report in these words: “By agreement of the parties the case is ordered to be reported to the Supreme…
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