Brooks v. Inhabitants of West Springfield
Massachusetts Supreme Judicial Court
Appeal under R. L. c. 12, § 78, from the refusal of the assessors of the town of West Springfield.to abate a tax assessed to the petitioner upon a bond of the American Writing Paper Company, a corporation organized under the laws of the State of New Jersey, filed in the Superior Court on December 4, 1905. In the Superior Court the case was submitted to Sitohcoclc, J. upon the following agreed statement of facts : The petitioner is a resident of West Springfield.
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Appeal under R. L. c. 12, § 78, from the refusal of the assessors of the town of West Springfield.to abate a tax assessed to the petitioner upon a bond of the American Writing Paper Company, a corporation organized under the laws of the State of New Jersey, filed in the Superior Court on December 4, 1905. In the Superior Court the case was submitted to Sitohcoclc, J. upon the following agreed statement of facts : The petitioner is a resident of West Springfield. He brought to the assessors of that town a tax list, as alleged in the petition. Thereupon the assessors assessed a tax upon his…
1Opinion of the CourtBraley, J.
The mortgagor covenanted to pay all taxes that might be assessed, and the burden of proving that under R. L. c. 12, §§ 16,17 and 18 the mortgagee’s interest should have been separately taxed was on the petitioner. By § 45 of the same chapter, which re-enacted St. 1882, c. 175, § 1, unless a state- , ment under oath is made either by a mortgagor or mortgagee of the amount of the mortgage within the time provided by § 41 for bringing in lists of taxable property the tax shall not be invalid because not separately assessed. It was pointed out in Worcester v. Boston, 179 Mass. 41, 49, which…
2Cases cited17 opinions
- HENDERSON BRIDGE COMPANY v. Henderson CitySupreme Court of the United States · 1899
- People v. McCreeryCalifornia Supreme Court · 1868
- Frothingham v. ShawMassachusetts Supreme Judicial Court · 1899
- Boston Society of Redemptorist Fathers v. City of BostonMassachusetts Supreme Judicial Court · 1880
- East Tennessee Land Co. v. LeesonMassachusetts Supreme Judicial Court · 1903
12 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- State Street Trust Co. v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
- Inhabitants of Whately v. Inhabitants of HatfieldMassachusetts Supreme Judicial Court · 1907
- Hawkridge v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1916
- Norfolk Hardwood Co. v. New York Central & Hudson River RailroadMassachusetts Supreme Judicial Court · 1909
- State ex rel. Heyl v. HinkelWisconsin Supreme Court · 1909
1 more not listed; retrieve them via the Exa API.