Commonwealth v. Lancaster Savings Bank
Massachusetts Supreme Judicial Court
Petition in equity, filed April 26, 1877, alleging that on December 22, 1875, the defendant corporation was temporarily enjoined from doing any further business; that on December 30, 1875, by a decree of this court, the injunction was made perpetual and the petitioners were appointed receivers to wind up the affairs of the corporation, and immediately entered upon the discharge of their duties; that the corporation was permitted to continue its organization only to do such…
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Petition in equity, filed April 26, 1877, alleging that on December 22, 1875, the defendant corporation was temporarily enjoined from doing any further business; that on December 30, 1875, by a decree of this court, the injunction was made perpetual and the petitioners were appointed receivers to wind up the affairs of the corporation, and immediately entered upon the discharge of their duties; that the corporation was permitted to continue its organization only to do such acts as the petitioners in the performance of their duties might request of its officers in settling its affairs, and was…
1Opinion of the CourtEndicott, J.
The Constitution of the Commonwealth provides, that the Legislature may impose and levy reasonable duties and excises upon any produce, goods, wares, merchandise and commodities whatsoever, brought into, produced, manufactured or being within the state. Const. Mass. o. 1, § 1, art. 4. A duty or excise may thus be exacted not merely upon certain articles produced or brought into the state, but also upon any commodities whatsoever. “Commodity ” is a general term, and includes the privilege and convenience of transacting a particular business; and, upon persons carrying on such business, it has…
2Cases cited3 opinions
- President of the Portland Bank v. ApthorpMassachusetts Supreme Judicial Court · 1815
- Attorney General v. Bay State Mining Co.Massachusetts Supreme Judicial Court · 1868
- Columbian Book Co. v. De GolyerMassachusetts Supreme Judicial Court · 1874
3Cited by33 opinions
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Central Trust Co. v. New York City & Northern RailroadNew York Court of Appeals · 1888
- Boston Elevated Railway Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1942
- S. S. White Dental Manufacturing Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1912
- Levy v. StateIndiana Supreme Court · 1903
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