Hale v. County Commissioners of Hampshire
Massachusetts Supreme Judicial Court
Petition for a writ of certiorari to quash the proceedings of the county commissioners of Hampshire, in refusing to abate a tax assessed by the town of Northampton upon the estate of the petitioner. Hearing before Morton, C. J., who reserved the case for the consideration of the full court. The facts appear in the opinion.
1Opinion of the CourtColburn, J.
The petitioner was a resident of Northampton on the first day of May, 1882, and taxable there for his personal estate. He owned at that time, among other property, bonds issued by the Northern Pacific Railroad Company, of the par value and assessed value of $59,000. He was at the same time indebted for borrowed money, and was paying interest for borrowed money, in a greater sum than $59,000 with any money he had at interest added thereto. He duly filed with the assessors a list of his property subject to taxation, as required by law. The assessors assessed to him a tax for $849.80 on these…
2Cases cited3 opinions
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
- US Bank v. PLANTERS'BANKSupreme Court of the United States · 1824
- United States v. WigglesworthU.S. Circuit Court for the District of Massachusetts · 1842
3Cited by7 opinions
- Frothingham v. ShawMassachusetts Supreme Judicial Court · 1899
- Bellows Falls Power Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1915
- Mannington v. Hocking Valley Ry. Co.U.S. Circuit Court for the District of Southern Ohio · 1910
- Nichols v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1943
- Fajardo Sugar Co. v. RichardsonSupreme Court of Puerto Rico · 1915
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