Wellington v. Inhabitants of Belmont
Massachusetts Supreme Judicial Court
Contract, to recover back a tax paid under protest. The case was submitted to the Superior Court, and, after judgment for the defendant, to this court, on appeal, upon agreed facts, in substance as follows.
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Contract, to recover back a tax paid under protest. The case was submitted to the Superior Court, and, after judgment for the defendant, to this court, on appeal, upon agreed facts, in substance as follows. The plaintiff was the wife of Arthur J. Wellington, and was an inhabitant of the town of Belmont on May 1, 1892. The property on which was assessed in 1892 the tax sought to be recovered was personal property of the plaintiff, consisting of a building, without permanent foundations, situated in Salem, on land of the Boston and Maine Railroad, placed there with the consent of the railroad,…
1Opinion of the CourtMorton, J.
The plaintiff was an inhabitant of Belmont and was assessed there for the building and machinery as personal property. She was also assessed for them as personal property in Salem, where they were situated. If any part of the property (assuming it all to be personal) was properly taxable to her in Belmont, this action cannot be maintained. In such a case the remedy of the party aggrieved is by an application for abatement, and not by a suit at law to recover the alleged excess. Bourne v. Boston, 2 Gray, 494. Richardson v. Boston, 148 Mass. 508. It is admitted, in substance, that the plaintiff…
2Cases cited4 opinions
- Byers v. Franklin Coal Co.Massachusetts Supreme Judicial Court · 1870
- Richardson v. City of BostonMassachusetts Supreme Judicial Court · 1889
- Hittinger v. Inhabitants of WestfordMassachusetts Supreme Judicial Court · 1883
- Ingram v. CowlesMassachusetts Supreme Judicial Court · 1889
3Cited by20 opinions
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928
- Duke Power Company v. ClaytonSupreme Court of North Carolina · 1968
- State v. Wertheimer Bag Co.Supreme Court of Alabama · 1949
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Barron v. City of BostonMassachusetts Supreme Judicial Court · 1905
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