American Uniform Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Petition, filed in the Supreme Judicial Court for the county of Suffolk on January 9, 1920, and afterwards amended, under St. 1909, c. 490, Part III, § 70, for the abatement of a tax of $2,000 assessed upon the petitioner, a foreign corporation, under Part III, § 56, of that statute,as amended by St. 1918, c. 235, and paid by it under protest. Material allegations of the petition are described in the opinion. The defendant demurred.
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Petition, filed in the Supreme Judicial Court for the county of Suffolk on January 9, 1920, and afterwards amended, under St. 1909, c. 490, Part III, § 70, for the abatement of a tax of $2,000 assessed upon the petitioner, a foreign corporation, under Part III, § 56, of that statute,as amended by St. 1918, c. 235, and paid by it under protest. Material allegations of the petition are described in the opinion. The defendant demurred. The case was reserved by Pierce, J., for determination by this court upon the amended petition and the demurrer.
1Opinion of the CourtRugg, C. J.
The petitioner seeks abatement of an excise tax levied on it as a foreign corporation for the privilege of doing business in this Commonwealth under St. 1909, c. 490, Part III, § 56, as amended by St. 1918, c. 235. The latter statute added to the earlier section the words “provided, that for the purpose of assessing the excise upon corporations whose stock was issued without a par value one hundred dollars shall be considered par,” re-enacting the section “so as to read” as printed above.
It is now beyond question that the tax imposed by the section before the amendment was a pure excise and…
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