Pingree v. County Commissioners
Massachusetts Supreme Judicial Court
Petition for a writ of certiorari to quash proceedings of the respondents in refusing to abate a tax laid by the assessors of Windsor on real estate of the petitioner situated in that town.
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Petition for a writ of certiorari to quash proceedings of the respondents in refusing to abate a tax laid by the assessors of Windsor on real estate of the petitioner situated in that town. The application to the respondents for an abatement was heard on facts agreed by the petitioner and the assessors substantially as follows: Certain millowners in Dalton and Pittsfield, desiring to obtain an additional supply of water for the use of their respective mills in times of drought and low water, bought, and caused to be conveyed to the petitioner as trustee, land in Windsor, covering an area of…
1Opinion of the Court
Wells, J.*
The petitioner was liable to be taxed in Windsor
for.his land lying within that town and structures upon it. He asks for an abatement on the ground of overestimate in two respects ; 1st, in the number of acres of land ; 2d, in the valuation of land and structures.
1. As to the overestimate in the number of acres, it appears that the list, filed by the petitioner, gave the amount of land in one parcel as forty-one acres, but failed to give the number of acres m two other parcels which were entirely flowed by the pond. The assessors called the whole sixty-five acres. The agreed facts…
2Cited by13 opinions
- Farmington River Water Power Co. v. County CommissionersMassachusetts Supreme Judicial Court · 1873
- City of Lowell v. County CommissionersMassachusetts Supreme Judicial Court · 1890
- Inhabitants of Cheshire v. County Commissioners of BerkshireMassachusetts Supreme Judicial Court · 1875
- Essex Co. v. City of LawrenceMassachusetts Supreme Judicial Court · 1913
- Blackstone Manufacturing Co. v. Inhabitants of BlackstoneMassachusetts Supreme Judicial Court · 1908
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