Legal Opinion
Commissioner of Corporations & Taxation v. Bristol County Kennel Club, Inc.
Massachusetts Supreme Judicial Court
Decided June 29, 1938PublishedCited by 11 opinions
1Opinion of the CourtLummus, J.
By G. L. (Ter. Ed.) c. 128A, inserted in our statutes by St. 1934, c. 374, a person or corporation may be licensed by the State racing commission to hold or conduct a meeting for the racing of horses or dogs. By § 4 substantial license fees, not exceeding $200 a day for dog racing, are required. Then follows the sentence upon which the case turns: "No other license fee or excise, except as provided in this chapter, shall be assessed or collected from such licensee by the commonwealth or any political subdivision thereof.”
The taxpayer is a corporation formed under G. L. (Ter. Ed.) c. 156, for…
2Cases cited17 opinions
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Assessors of Boston v. Garland School of Home MakingMassachusetts Supreme Judicial Court · 1937
- Inhabitants of Somerset v. Inhabitants of DightonMassachusetts Supreme Judicial Court · 1815
- Boston Symphony Orchestra, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1936
- Attorney General v. StoneMassachusetts Supreme Judicial Court · 1911
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Animal Rescue League v. Assessors of BourneMassachusetts Supreme Judicial Court · 1941
- Cullen v. Mayor of NewtonMassachusetts Supreme Judicial Court · 1941
- Commissioner of Corporations & Taxation v. DaltonMassachusetts Supreme Judicial Court · 1939
- State Tax Commission v. John H. Breck, Inc.Massachusetts Supreme Judicial Court · 1957
- Lindberg v. State Tax CommissionMassachusetts Supreme Judicial Court · 1956
6 more not listed; retrieve them via the Exa API.