Commonwealth v. Bogigian

This is an action of contract brought under G. L. c. 62, § 41, as amended by St. 1925, c. 186, to recover taxes assessed by the commissioner of corporations and taxa*535tian upon income received by the defendant during the calendar years 1921, 1922 and 1923.

It is alleged in the plaintiff’s declaration that the defendant was on the first day of January in each of these calendar years a resident of Lancaster, in the county of Worcester in this Commonwealth, and that he received income upon which the commissioner of corporations, acting under G. L. c. 62, had assessed taxes in the sum set forth in…