Pratt v. Street Commissioners
Massachusetts Supreme Judicial Court
Petition for a writ of certiorari, to quash the proceedings of the respondents in refusing to abate a tax assessed upon the peti tioner by the assessors of Boston as of May 1, 1884. The case was reserved for the consideration of the full court, by Field, J., upon the petition, answer, and an agreed statement of facts, and was as follows: The petitioner filed a list of his estate with the board of assessors, in accordance with the Pub.
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Petition for a writ of certiorari, to quash the proceedings of the respondents in refusing to abate a tax assessed upon the peti tioner by the assessors of Boston as of May 1, 1884. The case was reserved for the consideration of the full court, by Field, J., upon the petition, answer, and an agreed statement of facts, and was as follows: The petitioner filed a list of his estate with the board of assessors, in accordance with the Pub. Sts. c. 11. In answer to inquiries by the assessors, he stated that he owned on May 1,1884, thirty-five hundred shares of the capital stock of the Mexican…
1Opinion of the CourtDevens, J.
Previously to the enactment of the Public Statutes, three modes of taxing corporate franchises and privileges, and shares of capital stock, existed. Most of the corporations chartered by the State, or formed under its general laws, paid annually a tax upon their corporate franchises at a valuation equal to the aggregate value of the shares in the capital stock at the market price as ascertained by the tax commissioner, and the individual holder of shares was not taxable after the corporations had paid this tax upon their franchises. St. 1865, e. 283, §§ 3-5. '
A second class, which originally…
2Cases cited1 opinion
- Bent v. Inhabitants of HubbardstonMassachusetts Supreme Judicial Court · 1884
3Cited by12 opinions
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- S. S. White Dental Manufacturing Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1912
- Commonwealth v. New York Central & Hudson River RailroadMassachusetts Supreme Judicial Court · 1910
- Baltic Mining Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1911
- Creeden v. Boston & Maine RailroadMassachusetts Supreme Judicial Court · 1906
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