City of Charlestown v. County Commissioners of Middlesex
Massachusetts Supreme Judicial Court
Four petitions by the city of Charlestown for writs of certiorari to quash proceedings of the respondents in abating taxes assessed by the petitioners on the Tudor Ice Company, James Lee, Jr., Jerome G. Kidder and George W. Warren respectively.
Read the full summary
Four petitions by the city of Charlestown for writs of certiorari to quash proceedings of the respondents in abating taxes assessed by the petitioners on the Tudor Ice Company, James Lee, Jr., Jerome G. Kidder and George W. Warren respectively. These petitions were heard together before Foster, J., and it appeared that the respondents had made abatements of the amounts assessed by the assessors of the petitioners on the real estate of the said Company, Lee, Kidder and Warren; that the assessors of the petitioners in their notice to the inhabitants to bring in lists of their taxable property…
1Opinion of the CourtWells, J.
If the only question in these cases were “as to the reasonableness of the excuse of the several parties applying for an abatement of taxes,” for not having filed with the assessors a list under oath of their estate liable to taxation, “ within the time specified by the assessors for bringing it in,” we should have no hesitation in determining that the writs of certiorari ought to be refused. The conduct of the assessors seems to us to have been in a high degree reprehensible, and calculated to mislead if not to entrap parties liable to taxation. We see no ground in law for revising the…
2Cited by12 opinions
- Board of Assessors v. Suffolk Law SchoolMassachusetts Supreme Judicial Court · 1936
- Appeal of FoxSupreme Court of Pennsylvania · 1886
- Central National Bank v. City of LynnMassachusetts Supreme Judicial Court · 1927
- Trustees of Amherst College v. Assessors of AmherstMassachusetts Supreme Judicial Court · 1906
- Boston Rubber Shoe Co. v. City of MaldenMassachusetts Supreme Judicial Court · 1914
7 more not listed; retrieve them via the Exa API.