Murray v. Berkshire Life Insurance
Massachusetts Supreme Judicial Court
Contract by the collector of the town of Pittsfield against a mutual life insurance company, located in that town, to recover the amount of a tax assessed on shares in national banks, owned by the defendants. The case was submitted to the judgment of the superior court, and, on appeal, of this court, upon agreed facts, and is stated in the opinion.
1Opinion of the CourtMorton, J.
The question presented in this case is, whether the shares in a national banking association, owned by a mutual life insurance company, are taxable to such company in the town where its principal office is established. The plaintiff claims that they are made taxable by St. 1868, c. 349, § 4, which provides that “ all shares of stock in the banks aforesaid, owned b) residents of this Commonwealth, shall be assessed to the owners thereof, as provided in chapter two hundred and forty-two of the acts of the year eighteen hundred and sixty-five: provided, that no stock insurance corporation,…
2Cases cited3 opinions
- Wickliffe's Executors v. PrestonCourt of Appeals of Kentucky · 1862
- Commonwealth v. Berkshire Life InsuranceMassachusetts Supreme Judicial Court · 1867
- Manufacturers' Insurance v. LoudMassachusetts Supreme Judicial Court · 1868
3Cited by6 opinions
- Boston Gas Co. v. Assessors of BostonMassachusetts Supreme Judicial Court · 1956
- Gleason v. McKayMassachusetts Supreme Judicial Court · 1883
- City of Worcester v. Board of AppealMassachusetts Supreme Judicial Court · 1904
- Porto Rican & American Insurance v. GallardoSupreme Court of Puerto Rico · 1926
- Commissioner of Corporations & Taxation v. Woburn National BankMassachusetts Supreme Judicial Court · 1944
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