Boott Cotton Mills v. City of Lowell
Massachusetts Supreme Judicial Court
Contract to recover the sum of $2,871.76. Trial in the Superior Court, without a jury, before Hopkins, J., who reported the case for the determination of this court, in substance as follows. The plaintiff is a manufacturing corporation, having real estate and machinery taxable in the defendant city.
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Contract to recover the sum of $2,871.76. Trial in the Superior Court, without a jury, before Hopkins, J., who reported the case for the determination of this court, in substance as follows. The plaintiff is a manufacturing corporation, having real estate and machinery taxable in the defendant city. On the first day of May in the years 1886, 1887, 1888, and 1889, respectively, the assessors of the city assessed the plaintiff the respective sums of $30,849.92, $29,937.37, $29,911.95, and $29,964.04, as a tax for the year. The plaintiff, being aggrieved by the assessment in each instance, duly…
1Opinion of the CourtBarker, J.
1. The abatement which assessors or county commissioners may make under the provisions of Pub. Sts. c. 11, §§ 69, 71, when a taxpayer is overrated, is not in itself a judgment for money, and it is not returned to a court and cannot be entered in any court either by a taxpayer or by the authority which makes the abatement. If the tax has not been paid, it gives no right to ask for the payment of money, but merely the right to discharge the tax by the payment of less than the amount assessed. If the tax has been paid, the taxpayer, under the provisions of Pub. Sts. c. 11, § 75, has the right to…
2Cases cited3 opinions
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3Cited by7 opinions
- Philadelphia & Reading Coal & Iron Co. v. Tamaqua Borough School DistrictSupreme Court of Pennsylvania · 1931
- In Re the Appraisal Under the Transfer Tax Act of the Trust Estate Held for the Life of O'BerryNew York Court of Appeals · 1904
- Hahne Realty Corp. v. City of NewarkSupreme Court of New Jersey · 1937
- Park v. Pittsburgh School District Board of Public EducationSupreme Court of Pennsylvania · 1946
- Appleton Water Works Co. v. City of AppletonWisconsin Supreme Court · 1908
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