Hough v. City of North Adams
Massachusetts Supreme Judicial Court
Petition, filed December 4,1905, under R. L. c. 12, § 73, for an abatement of taxes for the year 1905 on certain property in North Adams as described in the opinion. In the Superior Court the case was heard by Dana, J., who ruled that the petitioner was not a person contemplated by R. L. c. 12, § 73, who is entitled to an abatement.
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Petition, filed December 4,1905, under R. L. c. 12, § 73, for an abatement of taxes for the year 1905 on certain property in North Adams as described in the opinion. In the Superior Court the case was heard by Dana, J., who ruled that the petitioner was not a person contemplated by R. L. c. 12, § 73, who is entitled to an abatement. He ruled that the assessment was void, and ordered judgment for the respondent! At the request of the petitioner, the respondent consenting, the judge reported the case for determination by this court upon the following reservation: “ If, upon the foregoing facts,…
1Opinion of the CourtRugg, J.
This is a petition for the abatement of taxes for the year 1905. The property taxed consisted of land, buildings and machinery of a mill known as the Johnson-Dunbar Company. The Johnson-Dunbar Company was a foreign corporation, and this property had been assessed to it as owner previous to 1905, and it was so assessed for that year. On October 10, 1904, the Johnson-Dunbar Company was adjudicated a bankrupt, and on November 30, 1904, one Squires was appointed its trustee in bankruptcy, both the adjudication and the appointment having been recorded on January 6, 1905, in the registry of deeds…
2Cases cited10 opinions
- Mueller v. NugentSupreme Court of the United States · 1902
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- Bank v. ShermanSupreme Court of the United States · 1880
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- Conner v. LongSupreme Court of the United States · 1881
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