H. P. Hood & Sons v. Commonwealth
Massachusetts Supreme Judicial Court
Bill in equity, filed in the Supreme Judicial Court on February 4,1919, under St. 1918, c. 253, § 4; c. 255, § 7, for the abatement of a tax assessed upon the plaintiff’s income for the year ending January 31, 1918. The suit was heard by Carroll, J., upon an agreed statement of facts. Material facts are stated in the opinion. By order of the single justice, a final decree was entered dismissing the bill. The plaintiff appealed.
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Bill in equity, filed in the Supreme Judicial Court on February 4,1919, under St. 1918, c. 253, § 4; c. 255, § 7, for the abatement of a tax assessed upon the plaintiff’s income for the year ending January 31, 1918. The suit was heard by Carroll, J., upon an agreed statement of facts. Material facts are stated in the opinion. By order of the single justice, a final decree was entered dismissing the bill. The plaintiff appealed. Material portions of St. 1918, c. 253, are as follows: “Section 1. Every foreign corporation, as defined in section thirty-nine of Part III of chapter four hundred and…
1Opinion of the CourtRugg, C. J.
This is a bill in equity for the abatement of a tax assessed under St. 1918, c. 253. It is brought under St. 1918, c. 255, § 7, which is made applicable to taxes imposed under said c. 253, by § 4 thereof.
The plaintiff is a corporation organized under the laws of the State of Maine and having a usual place of business in Boston within this Commonwealth. Its principal business is the buying of milk in the country from farmers who make daily deliveries, the transportation of that milk to Boston and the sale of most of it there by daily deliveries to regular customers, who are either consumers or…
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