Sweetser v. Manning
Massachusetts Supreme Judicial Court
Contract by the tax collector of Chelmsford to recover the amount of a tax assessed on the personal property of the defendant in 1904. Writ in the Superior Court for the county of Middlesex dated November 22,1906. The case was tried before Qrosby, J., without a jury. He found for the plaintiff; and the defendant alleged exceptions. The facts are stated in the opinion. The case was submitted on briefs.
1Opinion of the CourtKnowlton, C. J.
The plaintiff brings this action as collector of taxes of the town of Chelmsford, to recover a tax assessed upon the personal property off the defendant on May 1, 1904. His right to recover is questioned only on the ground that a part of the tax was assessed upon the defendant’s money at interest, secured by mortgages on St. Peter’s Cemetery in the city of Lowell, which cemetery is exempt from taxation under the R. L. c. 12, § 5, cl. 8.
Seemingly the case might be decided in favor of the plaintiff on the ground that, if the tax was wrongly assessed, the defendant’s only remedy was by an…
2Cases cited2 opinions
- Hicks v. Inhabitants of WestportMassachusetts Supreme Judicial Court · 1881
- Knight v. City of BostonMassachusetts Supreme Judicial Court · 1893
3Cited by4 opinions
- Garden Cemetery Corp. v. BakerMassachusetts Supreme Judicial Court · 1914
- Williams v. City of BostonMassachusetts Supreme Judicial Court · 1911
- Trefry v. YoungerMassachusetts Supreme Judicial Court · 1917
- Board of Commissioners v. MurraySupreme Court of Colorado · 1922