City of Fall River v. County Commissioners of Bristol
Massachusetts Supreme Judicial Court
Petition for a writ of certiorari to quash the proceedings of the county commissioners of Bristol in abating a tax assessed by the petitioner in 1876 upon the Watuppa Reservoir Company. Hearing upon the petition and answer, before Ames, J., who reserved the case for the consideration of the full court. The facts appear in the opinion.
1Opinion of the CourtMorton, J.
It appears from the return of the county commissioners that the tax in question was assessed upon a reservoir company, under the St. of 1872, c. 306, in the terms following: “ Reservoir of water used to maintain a uniform supply of water for mill purposes, with the dam connected therewith, and the land under the same,” and that this was the only tax assessed by the city of Fall River upon said reservoir company during the year 1876. In Cheshire v. County Commissioners, 118 Mass. 386, it was held that this statute was unconstitutional and void. It necessarily follows that the tax in question…
2Cases cited2 opinions
- Wickliffe's Executors v. PrestonCourt of Appeals of Kentucky · 1862
- Inhabitants of Cheshire v. County Commissioners of BerkshireMassachusetts Supreme Judicial Court · 1875
3Cited by10 opinions
- Amory v. CommonwealthMassachusetts Supreme Judicial Court · 1947
- Detroit Citizens' Street-Railway Co. v. Common Council of DetroitMichigan Supreme Court · 1901
- Dunsmuir v. Port Angeles Gas, Water, Electric Light & Power Co.Washington Supreme Court · 1901
- Inhabitants of Paris v. Norway Water Co.Supreme Judicial Court of Maine · 1893
- Flax Pond Water Co. v. City of LynnMassachusetts Supreme Judicial Court · 1888
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