Barron v. City of Boston
Massachusetts Supreme Judicial Court
Contract for the amount of a tax for the year 1901, assessed npon the plaintiff as a resident of Boston and paid under protest. Writ dated September 17, 1902. In the Superior Court the case was tried before G-ashill, J., without a jury. The judge made the findings of fact and the rulings stated in the opinion of the court, and found for the defendant. At the request of the parties, he reported the case for determination by this court.
Read the full summary
Contract for the amount of a tax for the year 1901, assessed npon the plaintiff as a resident of Boston and paid under protest. Writ dated September 17, 1902. In the Superior Court the case was tried before G-ashill, J., without a jury. The judge made the findings of fact and the rulings stated in the opinion of the court, and found for the defendant. At the request of the parties, he reported the case for determination by this court. If the finding could be sustained, judgment was to be entered for the defendant; otherwise, judgment was to be entered for the plaintiff for the amount of the…
1Opinion of the CourtKnowlton, C. J.
This is an action to recover back a tax assessed upon the personal property and poll of the plaintiff on May 1, 1901. The first question is whether he was a resident of Boston at that time.
He owned a house in Boston which he occupied a part of the time. He also owned a large estate in Cohasset, consisting of a dwelling house containing twenty rooms, and a farm house, stables and a cow house. This he occupied a considerable part of the time in each year. Early in the year 1900 he was a resident of Boston, but he stayed with his family at the house in Cohasset from May to December in that year.…
2Cases cited11 opinions
- Thayer v. City of BostonMassachusetts Supreme Judicial Court · 1878
- Viles v. City of WalthamMassachusetts Supreme Judicial Court · 1893
- Hittinger v. Inhabitants of WestfordMassachusetts Supreme Judicial Court · 1883
- City of Charlestown v. County CommissionersMassachusetts Supreme Judicial Court · 1872
- Inhabitants of Wilbraham v. Inhabitants of LudlowMassachusetts Supreme Judicial Court · 1868
6 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Rummel v. PetersMassachusetts Supreme Judicial Court · 1943
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- Bowden v. City of Kansas CitySupreme Court of Kansas · 1904
17 more not listed; retrieve them via the Exa API.