Boston & Albany Railroad v. Commonwealth
Massachusetts Supreme Judicial Court
Petition to this court by the Boston and Albany Railroad Company to recover taxes paid under protest. The petition set forth that the capital stock of the petitioner on September 29, 1890, was $20,000,000, divided into 200,000 shares; that on that date the directors voted to increase the same by the issue of 50,000 new shares, so that the capital would be $25,000,000; that notice thereof was given to each stockholder of record on September 24, 1890, announcing that he would…
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Petition to this court by the Boston and Albany Railroad Company to recover taxes paid under protest. The petition set forth that the capital stock of the petitioner on September 29, 1890, was $20,000,000, divided into 200,000 shares; that on that date the directors voted to increase the same by the issue of 50,000 new shares, so that the capital would be $25,000,000; that notice thereof was given to each stockholder of record on September 24, 1890, announcing that he would be entitled to subscribe on or before January 5, 1891, for one new share of stock for every four shares held by him…
1Opinion of the CourtAllen, J.
There is an informality in the appeal from the decree overruling the demurrer, and in the appeal from the final decree. The Commonwealth is the only party defendant, and the appeals should have been in its name. The appeals taken were not authorized by law. Pub. Sts. c. 151, §§ 13, 16. But by § 19 a party who has by accident or mistake omitted to claim an appeal within the time allowed for that purpose may be permitted to appeal at any time within one year. Under these circumstances, although the formal objection has not been waived, yet, as leave to enter an appeal now might be granted, and…
2Cases cited7 opinions
- Spring Co. v. KnowltonSupreme Court of the United States · 1881
- Burrall v. . Bushwick Railroad CompanyNew York Court of Appeals · 1878
- Pratt v. American Bell Telephone Co.Massachusetts Supreme Judicial Court · 1886
- Hawes v. Anglo-Saxon Petroleum Co.Massachusetts Supreme Judicial Court · 1869
- St. Paul, Stillwater & Taylor's Falls Railroad v. RobbinsSupreme Court of Minnesota · 1877
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commissioner of Corporations & Taxation v. Boston Edison Co.Massachusetts Supreme Judicial Court · 1942
- Madden v. MaddenMassachusetts Supreme Judicial Court · 1932
- Knapp v. GrahamMassachusetts Supreme Judicial Court · 1946
- Humphrey's CaseMassachusetts Supreme Judicial Court · 1917
- Keith v. RadwayMassachusetts Supreme Judicial Court · 1915
2 more not listed; retrieve them via the Exa API.