Legal Opinion
Boston & Maine Railroad v. Town of Billerica
Massachusetts Supreme Judicial Court
Decided February 29, 1928PublishedCited by 40 opinions
1Opinion of the CourtRugg, C.J.
This is a petition for abatement of taxes assessed for the year 1925 on certain machinery owned by the railroad corporation and situated in Billerica. It was taxed upon the theory that it was “Machinery employed in any branch of manufacture or in supplying or distributing water,” as those words are used in G. L. c. 59, § 18, cl. 2, as amended by St. 1924, c. 321, § 2, and hence taxable where situated. The contention of the railroad corporation is that this machinery was used in the business of transportation and was not “used in manufacture or in supplying and distributing water,” and hence…
2Cases cited25 opinions
- Duggan v. Bay State Street Railway Co.Massachusetts Supreme Judicial Court · 1918
- Anheuser-Busch Brewing Assn. v. United StatesSupreme Court of the United States · 1908
- Pittsfield & North Adams Railroad v. Boston & Albany RailroadMassachusetts Supreme Judicial Court · 1927
- Milford Water Co. v. Inhabitants of HopkintonMassachusetts Supreme Judicial Court · 1906
- Main v. County of PlymouthMassachusetts Supreme Judicial Court · 1916
20 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Commonwealth v. GalloMassachusetts Supreme Judicial Court · 1931
- Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Malinoski v. D. S. McGrath, Inc.Massachusetts Supreme Judicial Court · 1933
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
35 more not listed; retrieve them via the Exa API.