Duffy v. Treasurer & Receiver General
Massachusetts Supreme Judicial Court
Petition, filed in the Supreme Judicial Court on October 16, 1919, by three taxable inhabitants, who also were the selectmen, of the town of Milton, for a writ of mandamus commanding the Treasurer and Receiver General “ (1) to desist and refrain from distributing any moneys in accordance with the provisions of St. 1919, c. 314; (2) to desist and refrain from distributing any moneys in accordance with the provisions of St. 1918, c. 219; and (3) that the Treasurer and Receiver…
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Petition, filed in the Supreme Judicial Court on October 16, 1919, by three taxable inhabitants, who also were the selectmen, of the town of Milton, for a writ of mandamus commanding the Treasurer and Receiver General “ (1) to desist and refrain from distributing any moneys in accordance with the provisions of St. 1919, c. 314; (2) to desist and refrain from distributing any moneys in accordance with the provisions of St. 1918, c. 219; and (3) that the Treasurer and Receiver General be commanded (unless and until the General Court shall otherwise lawfully provide) to make distribution of the…
1Opinion of the CourtRugg, C. J.
The primary object of these proceedings is to test the constitutionality of St. 1919, c. 314. That act provides for the distribution among the several cities, towns and taxing districts of the income tax collected by the Commonwealth, under the provisions of St. 1916, c. 269, and acts in amendment thereof enacted pursuant to art. 44 of the Amendments to the Constitution. By that amendment full power is granted to the General Court to levy a tax on income, to classify property in *47respect of income, and to exempt from other taxation property the income of which is thus taxed. One effect of that…
2Cases cited21 opinions
- Bank of United States v. DandridgeSupreme Court of the United States · 1827
- Thomas v. GaySupreme Court of the United States · 1898
- Cincinnati, New Orleans & Texas Pacific Railway Co. v. RankinSupreme Court of the United States · 1916
- Lowell v. City of BostonMassachusetts Supreme Judicial Court · 1873
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
16 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- General Outdoor Advertising Co. v. Department of Public WorksMassachusetts Supreme Judicial Court · 1935
- Massachusetts Teachers Ass'n v. Secretary of the CommonwealthMassachusetts Supreme Judicial Court · 1981
- Commonwealth v. Town of HudsonMassachusetts Supreme Judicial Court · 1943
- Bradley v. Board of Zoning AdjustmentMassachusetts Supreme Judicial Court · 1926
- Horton v. Attorney GeneralMassachusetts Supreme Judicial Court · 1929
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