Dyer v. City of Melrose
Massachusetts Supreme Judicial Court
Contract to recover the amount of a personal property tax alleged to have been illegally assessed and paid under protest. Writ in the First District Court for Eastern Middlesex dated December 17, 1904. On appeal to the Superior Court, the case was tried upon an agreed statement of facts before Fessenden, J., who found for the defendant, and the plaintiff appealed.
1Opinion of the CourtKnowlton, C. J.
We do not find it necessary to consider whether the plaintiff has chosen a proper remedy, for, if we assume this in his favor, we are of opinion that he cannot recover. The property said to have been taxed illegally was money on deposit in two national banks. The ground on which the plaintiff claims for it an exemption from taxation is that it was derived from his salary as a rear admiral in the navy of the United States. He was a resident of the city of Melrose, and was properly taxable there on all his personal property that was not exempt from taxation. He relies upon the decision in…
2Cases cited7 opinions
- Collector v. DaySupreme Court of the United States · 1871
- Railroad Co. v. PenistonSupreme Court of the United States · 1873
- Dobbins v. Commissioners of Erie CountySupreme Court of the United States · 1842
- Hibernia Savings & Loan Society v. San FranciscoSupreme Court of the United States · 1906
- Spelman v. AldrichMassachusetts Supreme Judicial Court · 1879
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3Cited by3 opinions
- State v. PinderNew York Court of General Session of the Peace · 1919
- Arcese v. CommonwealthSupreme Court of Virginia · 1933
- Loring v. City of BeverlyMassachusetts Supreme Judicial Court · 1916