Legal Opinion

Hester v. Collector of Taxes

Massachusetts Supreme Judicial Court

Decided May 19, 1914PublishedCited by 15 opinions

Petition, filed on April 15, 1912, for a writ of certiorari to quash the proceedings of the tax collector, mayor and board of aldermen of Brockton in regard to the assessment and collection of a sewer assessment on a parcel of land on Grove Street in that city owned on June 1, 1893, when the order for the construction of such sewer was passed, by one Abby Farrar, the assessment having been made under R L. c. 50 and the Revised Ordinances of the City of Brockton c. 28, § 3,…

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Petition, filed on April 15, 1912, for a writ of certiorari to quash the proceedings of the tax collector, mayor and board of aldermen of Brockton in regard to the assessment and collection of a sewer assessment on a parcel of land on Grove Street in that city owned on June 1, 1893, when the order for the construction of such sewer was passed, by one Abby Farrar, the assessment having been made under R L. c. 50 and the Revised Ordinances of the City of Brockton c. 28, § 3, on March 22, 1910, when the land belonged to the petitioner and other persons. The ordinance referred to was based on R.…

1Opinion of the CourtHammond, J.

The assessment was made upon a portion of the land as it existed at the time of the passage of the order for the construction of the sewer, being the portion running back one hundred and twenty-five feet from the street; and the only person named in the order of the assessment as the owner of the land is one Abby Farrar, who was the owner at the time of the passage of the construction order.

It appears that at the time of the order for assessment Abby Farrar had sold out all her interest in the land and that the land had been divided into various lots owned in severalty by different persons;…

2Cases cited4 opinions

  1. Carr v. DooleyMassachusetts Supreme Judicial Court · 1876
  2. Weed v. Mayor & Aldermen of BostonMassachusetts Supreme Judicial Court · 1898
  3. Coburn v. LitchfieldMassachusetts Supreme Judicial Court · 1882
  4. Cheney v. City of BeverlyMassachusetts Supreme Judicial Court · 1905

3Cited by15 opinions

  1. Cohen v. PriceMassachusetts Supreme Judicial Court · 1930
  2. Anderson v. BrandonTexas Supreme Court · 1932
  3. Mullen v. Board of Sewer Commissioners of MiltonMassachusetts Supreme Judicial Court · 1932
  4. Schieber v. City of MohallNorth Dakota Supreme Court · 1936
  5. Brandon v. ClaxtonCourt of Appeals of Texas · 1930

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