Harwood v. Inhabitants of North Brookfield
Massachusetts Supreme Judicial Court
Contract to recover $250, the amount of a tax assessed by the defendant town upon personal property of the plaintiff, and paid by him under protest.
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Contract to recover $250, the amount of a tax assessed by the defendant town upon personal property of the plaintiff, and paid by him under protest. At the trial in the Superior Court, before Wilkinson, J., without a jury, the plaintiff offered evidence tending to show that, in the year 1878, he was an inhabitant of the defendant town, and taxable therein for real and personal estate; that he did not file with its assessors a list subscribed by him of his estate liable to taxation, although such list was required by the assessors under the Gen. Sts. e. 11, §§ 22, 23; that the amount of his…
1Opinion of the CourtLord, J.
The general rules of law in relation to taxation in this Commonwealth are substantially prescribed by statute, and *562judicial decisions upon such statutes have been so frequent that it rarely now happens that any new question arises upon them. In the case at bar, there is no difference between the counsel except upon the construction of the St. of 1868, c. 320, as amended by the St. of 1873, o. 272. That statute, so amended, is as follows:
“ Section 1. When the assessors of any city or town, after the time when their warrant has been committed to the collector of taxes, shall discover that the…
2Cited by8 opinions
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
- Boody v. WatsonSupreme Court of New Hampshire · 1886
- Cabot v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1929
- Bartlett v. TuftsMassachusetts Supreme Judicial Court · 1922
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