National Bank of Commerce v. City of New Bedford
Massachusetts Supreme Judicial Court
Petition for the abatement of a tax. Hearing in the Superior Court before Hopkins, J., who reported the case for the determination of this court. The facts appear in the opinion.
1Opinion of the CourtHolmes, J.
The petitioner appealed to the Superior Court, under the St. of 1890, c. 127, § 1, from the decision of the assessors of New Bedford, refusing to abate any part of a tax upon its shares at a valuation of $120 per share of the par value of $100. The Superior Court sent the case to a commissioner to report the facts, and afterwards heard the case on the report *314without other evidence. It found as a fact, from the report, that for tlie purposes of taxation in this case the fair cash value of the shares, at which they are required to be assessed by the Pub. Sts. c. 13, § 8, was their market value…
2Cases cited4 opinions
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Palmer v. McMahonSupreme Court of the United States · 1890
- Hills v. Exchange BankSupreme Court of the United States · 1882
- Commonwealth v. Cary Improvement Co.Massachusetts Supreme Judicial Court · 1867
3Cited by32 opinions
- National Bank of Commerce v. City of New BedfordMassachusetts Supreme Judicial Court · 1900
- Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
- Massachusetts General Hospital v. Inhabitants of BelmontMassachusetts Supreme Judicial Court · 1919
- Donovan v. City of HaverhillMassachusetts Supreme Judicial Court · 1923
- Central National Bank v. City of LynnMassachusetts Supreme Judicial Court · 1927
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