Inhabitants of Great Barrington v. County Commissioners
Massachusetts Supreme Judicial Court
Petition of the town of Great Barrington for a writ of certiorari to quash the proceedings of the county commissioners of the county of Berkshire in abating a portion of the town tax assessed upon David S. Draper.
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Petition of the town of Great Barrington for a writ of certiorari to quash the proceedings of the county commissioners of the county of Berkshire in abating a portion of the town tax assessed upon David S. Draper. The petition set forth that the assessors of the town for the year 1870 assessed David S. Draper, an inhabitant of the town, $587.02 upon his personal property, valued in the assessors’ list at the sum of $78,269.00; that one of the items in the assessors’ list which was included in the sum total was, “ Interest in sundry cargoes or stock in trade, $17,326.00;” that before the time…
1Opinion of the CourtColt, J.
The tax payer “ filed with the assessors a list subscribed by him of his estate liable to taxation,” and made oath as required by Statute. Gen. Sts. c. 11,' § 46. The assessors were not bound to receive the list as true, if he neglected to answer on *223oath the inquiries which were put to him, for the list is not conclusive as to property not embraced in it which may be disclosed upon such inquiries. Hall v. County Commissioners, 10 Allen, 100.
The list proved to be inaccurate by reason of the omission of some personal property which was afterwards admitted to be taxable. But the right to an…
2Cases cited1 opinion
- City of Charlestown v. County Commissioners of MiddlesexMassachusetts Supreme Judicial Court · 1869
3Cited by13 opinions
- Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
- Board of Assessors v. Suffolk Law SchoolMassachusetts Supreme Judicial Court · 1936
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928
- Blackstone Manufacturing Co. v. Inhabitants of BlackstoneMassachusetts Supreme Judicial Court · 1908
- Commissioner of Public Works v. Justice of the Municipal CourtMassachusetts Supreme Judicial Court · 1917
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