Pickering v. City of Cambridge
Massachusetts Supreme Judicial Court
Contract to recover the amount of a tax assessed upon personal estate of the plaintiff on May 1, 1883, and paid under protest. Trial in the Superior Court, without a jury, before Rockwell, J., who found for the defendant; and the plaintiff alleged exceptions, which appear in the opinion.
1Opinion of the CourtField, J.
It is the policy of the law that no person shall escape civil responsibility for want of a domicil, and therefore it is held that every person retains his domicil of origin until he has acquired another, and that he cannot abandon hi's domicil, whether original or acquired, unless and until he acquires another. The fact of domicil is shown by acts of residence, with the intention of making the place of residence a home. A man cannot elect to make one place his home for the general purposes of life, and another place his home for the purpose of taxation. So far as the right or the liability to…
2Cases cited3 opinions
- Borland v. City of BostonMassachusetts Supreme Judicial Court · 1882
- Wright v. City of BostonMassachusetts Supreme Judicial Court · 1879
- Weld v. City of BostonMassachusetts Supreme Judicial Court · 1879
3Cited by11 opinions
- Sheehan v. ScottCalifornia Supreme Court · 1905
- Commonwealth v. DavisMassachusetts Supreme Judicial Court · 1933
- Viles v. City of WalthamMassachusetts Supreme Judicial Court · 1893
- Slater v. MunroeMassachusetts Supreme Judicial Court · 1943
- Feehan v. Tax CommissionerMassachusetts Supreme Judicial Court · 1921
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