Amesbury Woollen & Cotton Manufacturing Co. v. Inhabitants of Amesbury
Massachusetts Supreme Judicial Court
Assumpsit to recover back certain sums paid by the plaintiffs, as state, county, and town taxes, in Amesbury. It was agreed that the plaintiffs are a corporation established in Amesbury, and were taxed by the assessors of that town, for their real and personal estate, for the year 1814, and the five following years; the said taxes upon the said real estate for the said six years, amounting to 179 dollars, 45 cents, and upon their personal estate to 130 dollars, 62 cents ;…
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Assumpsit to recover back certain sums paid by the plaintiffs, as state, county, and town taxes, in Amesbury. It was agreed that the plaintiffs are a corporation established in Amesbury, and were taxed by the assessors of that town, for their real and personal estate, for the year 1814, and the five following years; the said taxes upon the said real estate for the said six years, amounting to 179 dollars, 45 cents, and upon their personal estate to 130 dollars, 62 cents ; that the plaintiffs’ property was taken by distress for the taxes of the year 1818, for the costs of which distress the…
1Opinion of the Court
By the Court.
The general rule in regard to public taxes is, that every person liable to be taxed, is to be assessed for his personal property in the town of which he is an inhabitant. Some years since, it was a subject of complaint in Boston, and other commercial towns, that many of their wealthy inhabitants removed into towns in the vicinity, and there became inhabitants, although they continued their business in the places of their former residence, under their personal management; thereby evading, in a great degree, their just share of the public charges. The clause cited by the counsel…
2Cited by1 opinion
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