Loud v. City of Charlestown
Massachusetts Supreme Judicial Court
Contract to recover taxes assessed by the defendants upon lumber of the plaintiffs, doing business under the name of Loud Brothers & Kreuger, and paid by the plaintiffs under protest.
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Contract to recover taxes assessed by the defendants upon lumber of the plaintiffs, doing business under the name of Loud Brothers & Kreuger, and paid by the plaintiffs under protest. At the trial in the superior court, before Morton, J., the following facts appeared : None of the plaintiffs were ever residents of Charlestown; they were lumber dealers, had a place of business in Boston, and kept part of their lumber in Boston, and part on land in Charlestown, which they occupied as tenants at will, and on which they had erected a small one-story building, some eight feet square, having in it…
1Opinion of the CourtWells, J.
The defendants could have no authority to levy the tax in question otherwise than under Gen. Sts. c. 11, § 12, cl. 1. There is no pretence that the plaintiffs had any manufactory in Charlestown ; and the jury have found that they had no store, shop or wharf there. The fact that they hired a lumber yard there, upon which they stored and sometimes sold lumber, and a small building for the convenience of men employed there, would not subject them to taxation for their personal property so being in Charlestown. They were liable to be taxed for it either in Boston, where they had a store and…
2Cited by8 opinions
- Hittinger v. Inhabitants of WestfordMassachusetts Supreme Judicial Court · 1883
- Workman v. City of WorcesterMassachusetts Supreme Judicial Court · 1875
- Barron v. City of BostonMassachusetts Supreme Judicial Court · 1905
- City of Charlestown v. County CommissionersMassachusetts Supreme Judicial Court · 1872
- Boston Loan Co. v. City of BostonMassachusetts Supreme Judicial Court · 1884
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