Perkins v. Inhabitants of Westwood
Massachusetts Supreme Judicial Court
Petition filed in the Superior Court on April 3, 1916, under St. 1909, c. 490, Part I, § 77, by the trustees under the will of George H. Morrill, late of Norwood, appealing from the decision of the assessors of the town of Westwood refusing to abate a tax assessed to the petitioners on certain bonds registered by the tax commissioner on payment of the proper fee by the petitioners under the provisions of St. 1914, c. 761. The respondent demurred to the petition, assigning…
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Petition filed in the Superior Court on April 3, 1916, under St. 1909, c. 490, Part I, § 77, by the trustees under the will of George H. Morrill, late of Norwood, appealing from the decision of the assessors of the town of Westwood refusing to abate a tax assessed to the petitioners on certain bonds registered by the tax commissioner on payment of the proper fee by the petitioners under the provisions of St. 1914, c. 761. The respondent demurred to the petition, assigning the following reasons: “1. That it is irrelevant and immaterial that the petitioners filed with the tax commissioner a…
1Opinion of the CourtRugg, C. J.
The constitutionality of St. 1914, c. 761, is attacked in this case.
All rational presumptions are made in favor of the validity of every act of the legislative department of government, and the court will not refuse to enforce it unless its conflict with the Constitution is established beyond reasonable doubt. It will not be declared void unless it is impossible by any reasonable construction to interpret its provisions in harmony with the Constitution. These were early declared by this court to be fundamental principles of constitutional law, and they have been followed consistently for more…
2Cases cited16 opinions
- Young v. DuncanMassachusetts Supreme Judicial Court · 1914
- President of the Portland Bank v. ApthorpMassachusetts Supreme Judicial Court · 1815
- Opinion of the Justices to the Senate & House of RepresentativesMassachusetts Supreme Judicial Court · 1915
- Bogni v. PerottiMassachusetts Supreme Judicial Court · 1916
- Opinion of the Justices To the SenateMassachusetts Supreme Judicial Court · 1908
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3Cited by64 opinions
- Commonwealth v. SlavskiMassachusetts Supreme Judicial Court · 1923
- Attorney General v. PelletierMassachusetts Supreme Judicial Court · 1922
- Commonwealth v. WeloskyMassachusetts Supreme Judicial Court · 1931
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Consolidated Cigar Corp. v. Department of Public HealthMassachusetts Supreme Judicial Court · 1977
59 more not listed; retrieve them via the Exa API.