Hittinger v. Inhabitants of Westford

The essential facts in each of these cases being similar, and the legal questions raised the same, we have considered them together. The leading facts are, that Thomas S. Hittinger was an inhabitant of Belmont, where he voted and paid taxes upon his poll and all his personal property. His business was that of cutting, storing, and selling ice at wholesale, chiefly in large quantities, for export, or for use in this or other States. He sold only such ice as he cut and stored himself. He neither cut, stored nor sold ice at Belmont. He owned large ice-houses, near railroads, on the shores of…