Sears v. Assessors of the Town of Nahant
Massachusetts Supreme Judicial Court
Petition, filed in the Superior Court on March 1, 1909, under R. L. c. 12, § 78, appealing from the refusal of the assessors of the town of N ah ant ■ to abate a tax assessed to the petitioners as the executors of the will of Frederick R. Sears. In the Superior Court the case was heard by Crosby, J., without a jury.
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Petition, filed in the Superior Court on March 1, 1909, under R. L. c. 12, § 78, appealing from the refusal of the assessors of the town of N ah ant ■ to abate a tax assessed to the petitioners as the executors of the will of Frederick R. Sears. In the Superior Court the case was heard by Crosby, J., without a jury. Frederick R. Sears died on June 27, 1907. His will was allowed on July 22,1907. The executors thereunder were the petitioners, the four sons of the testator, Frederick R. Sears, Richard D. Sears, Philip S. Sears and Herbert M. Sears. On December 31, 1908, the petitioners filed a…
1Opinion of the CourtHammond, J.
This petition for the abatement of a tax upon personal property is filed under R. L. c. 12, § 78. Section 77 of the same chapter, after providing that a person aggrieved by the *561refusal of the assessors to abate a tax may appeal 'therefrom by filing a complaint with the county commissioners, or any board exercising the power of such commissioners for the county in which the property is situated, and that if on a hearing the board finds that the property has been overrated it shall make a reasonable abatement and an order as to costs, further proceeds as follows : “ If the list required to be…
2Cases cited1 opinion
- City of Charlestown v. County Commissioners of MiddlesexMassachusetts Supreme Judicial Court · 1869
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