Collector of Taxes v. Rising Sun Street Lighting Co.
Massachusetts Supreme Judicial Court
Contract by the collector of taxes of the city of Boston against the Rising Sun Street Lighting Company, a corporation organized under the laws of the State of Maine, to recover the amount of a tax on personal property of the defendant in Boston assessed to the defendant for the year 1912 with interest and costs, amounting in all to $1,162. Writ dated January 16,1913. In the Superior Court the case was heard by Hamilton, J., upon an agreed statement of facts as stated in…
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Contract by the collector of taxes of the city of Boston against the Rising Sun Street Lighting Company, a corporation organized under the laws of the State of Maine, to recover the amount of a tax on personal property of the defendant in Boston assessed to the defendant for the year 1912 with interest and costs, amounting in all to $1,162. Writ dated January 16,1913. In the Superior Court the case was heard by Hamilton, J., upon an agreed statement of facts as stated in substance in the opinion. The judge found for the plaintiff and assessed damages in the sum of $1,439.05. The defendant…
1Opinion of the CourtRugg, C. J.
This is an action of contract by the collector of taxes of the city of Boston to recover taxes assessed against the defendant, a foreign corporation organized under the laws of Maine, upon personal property owned by it and physically in Boston during the entire year 1912, for which the tax was assessed. The defendant by virtue of a contract with the city of Boston furnished it with fire alarm lamps and with “boulevard lanterns, burners, domes and incandescent mantles” for the lighting of public streets, parks, and other public places, all of which were owned by the defendant and placed on…
2Cases cited23 opinions
- Paul v. VirginiaSupreme Court of the United States · 1869
- Hammond Packing Co. v. ArkansasSupreme Court of the United States · 1909
- Cincinnati, New Orleans & Texas Pacific Railway Co. v. RankinSupreme Court of the United States · 1916
- Bolster v. City of LawrenceMassachusetts Supreme Judicial Court · 1917
- Bristol v. Washington CountySupreme Court of the United States · 1900
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3Cited by10 opinions
- Glover v. Waltham Laundry Co.Massachusetts Supreme Judicial Court · 1920
- Duffy v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1919
- Eastman Marble Co. v. Vermont Marble Co.Massachusetts Supreme Judicial Court · 1920
- Moroni v. BrawdersMassachusetts Supreme Judicial Court · 1944
- Assessors of Quincy v. Cunningham FoundationMassachusetts Supreme Judicial Court · 1940
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