Atlantic Maritime Co. v. City of Gloucester
Massachusetts Supreme Judicial Court
Petition, filed in the Superior Court on February 1,1909, under It. L. c. 12, § 78, by a corporation organized under the laws of the State of Maine and having a place of business in Gloucester, for an abatement of a tax assessed to it on May 1,1908, complaining that the assessment included the interests of the petitioner in certain vessels engaged in the coástwise trade and in fisheries which were not taxable in the city of Gloucester, and appealing from a refusal of the…
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Petition, filed in the Superior Court on February 1,1909, under It. L. c. 12, § 78, by a corporation organized under the laws of the State of Maine and having a place of business in Gloucester, for an abatement of a tax assessed to it on May 1,1908, complaining that the assessment included the interests of the petitioner in certain vessels engaged in the coástwise trade and in fisheries which were not taxable in the city of Gloucester, and appealing from a refusal of the assessors of Gloucester to abate such tax. The answer of the respondent alleged, among other things, that the petitioner…
1Opinion of the CourtSheldon, J.
The petitioner did not within the time specified in the notice given by the assessors of the respondent bring in a list of its personal property in Gloucester not exempt from taxation. Unless there was good cause for that delay, it cannot now claim an abatement. St. 1903, c. 157. R. L. c. 12, § 77. Sears v. Nahant, 205 Mass. 558.
But the commissioner to whom the case was referred by the Superior Court found, so far as it was a question of fact, that the petitioner had “a reasonable excuse and good cause” for its delay, and the Superior Court adopted and confirmed his report and findings. The…
2Cases cited5 opinions
- Inhabitants of Milford v. County Commissioners of WorcesterMassachusetts Supreme Judicial Court · 1912
- Sears v. Assessors of the Town of NahantMassachusetts Supreme Judicial Court · 1910
- City of Charlestown v. County Commissioners of MiddlesexMassachusetts Supreme Judicial Court · 1869
- Page v. City of MelroseMassachusetts Supreme Judicial Court · 1904
- Hopkins v. Inhabitants of ReadingMassachusetts Supreme Judicial Court · 1898
3Cited by5 opinions
- Boston Rubber Shoe Co. v. City of MaldenMassachusetts Supreme Judicial Court · 1914
- Tremont & Suffolk Mills v. City of LowellMassachusetts Supreme Judicial Court · 1930
- Sears v. Inhabitants of NahantMassachusetts Supreme Judicial Court · 1915
- McMillan v. City of GloucesterMassachusetts Supreme Judicial Court · 1923
- Hollis v. City of LynnMassachusetts Supreme Judicial Court · 1921