Dudley v. Jamaica Pond Aqueduct Corp.
Massachusetts Supreme Judicial Court
Contract to recover the amount of taxes assessed by the city of Roxbury in 1864 and subsequent years on the pipes, with their ordinary apparatus of gates, shut-offs, cocks and faucets, used to conduct and distribute water in that city by the defendant corporation, which was chartered by the St. of 1857, c. 135, and drew its water from a pond situated in the town of West Roxbury; reserved by the chief justice for the determination of the full court on agreed facts, the…
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Contract to recover the amount of taxes assessed by the city of Roxbury in 1864 and subsequent years on the pipes, with their ordinary apparatus of gates, shut-offs, cocks and faucets, used to conduct and distribute water in that city by the defendant corporation, which was chartered by the St. of 1857, c. 135, and drew its water from a pond situated in the town of West Roxbury; reserved by the chief justice for the determination of the full court on agreed facts, the substance of which is stated in the opinion.
1Opinion of the CourtHoar, J.
Upon the agreed statement of facts it appears that the defendants owned no real estate in Roxbury; and it is admitted that the tax which the plaintiff brings this action to recover was assessed upon “machinery” only. The plaintiff, vho was the collector of taxes in Roxbury, sues the defendants to recover that tax. There is no question made of the regularity of all the formal proceedings upon which the maintenance of the suit depends, and the question for decision is upon the liability of the defendants to taxation in Roxbury.
The defendants are an aqueduct corporation, taking their water from…
2Cited by20 opinions
- Boston Gas Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
- Lorain Steel Co. v. Norfolk & Bristol Street Railway Co.Massachusetts Supreme Judicial Court · 1905
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928
- New England Telephone & Telegraph Co. v. Boston Terminal Co.Massachusetts Supreme Judicial Court · 1903
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
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