Borland v. City of Boston
Massachusetts Supreme Judicial Court
Contract to recover the amount of a tax assessed by the defendant city upon the poll and personal property of the plaintiff, on May 1, 1877, and alleged to have been paid by him under a protest in writing. At the trial in the Superior Court, before Aldrich, J., the jury returned a verdict for the plaintiff; and the defendant alleged exceptions, which appear in the opinion.
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Contract to recover the amount of a tax assessed by the defendant city upon the poll and personal property of the plaintiff, on May 1, 1877, and alleged to have been paid by him under a protest in writing. At the trial in the Superior Court, before Aldrich, J., the jury returned a verdict for the plaintiff; and the defendant alleged exceptions, which appear in the opinion. The case was argued at the bar in November 1880; and was afterwards submitted on briefs to all the judges.
1Opinion of the CourtLord, J.
In this case, two questions are presented for our decision: first, Was the tax paid under such a protest in writing as to entitle the plaintiff to recover it back if it had been illegally assessed? and, second, Were the instructions of the presiding judge upon the matter of a change of domicil correct ?
The Gen. Sts. c. 12, § 56, provide that “no tax paid to a collector shall be recovered back, unless it appears that it was paid after an arrest of the person paying it, a levy upon his goods, a notice of sale of his real estate, or a protest by him in writing.” In the case at bar, the question…
2Cases cited3 opinions
- Shaw v. ShawMassachusetts Supreme Judicial Court · 1867
- Hancock v. JohnsonCourt of Appeals of Kentucky · 1858
- Vincent v. EavesCourt of Appeals of Kentucky · 1858
3Cited by27 opinions
- Rummel v. PetersMassachusetts Supreme Judicial Court · 1943
- Reynolds v. Lloyd Cotton MillsSupreme Court of North Carolina · 1919
- Dillaway v. BurtonMassachusetts Supreme Judicial Court · 1926
- Tuells v. FlintMassachusetts Supreme Judicial Court · 1933
- City of Marlborough v. City of LynnMassachusetts Supreme Judicial Court · 1931
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