Legal Opinion

Blackstone Manufacturing Co. v. Inhabitants of Blackstone

Massachusetts Supreme Judicial Court

Decided October 22, 1908PublishedCited by 22 opinions

Petition, filed in the Superior Court for the county of Worcester, October 1,1906, for an abatement of a tax assessed to the petitioner by the respondent for 1905. The case was referred to an auditor. His findings of fact are stated in substance in the opinion. Annexed to his report was the following plan.

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Petition, filed in the Superior Court for the county of Worcester, October 1,1906, for an abatement of a tax assessed to the petitioner by the respondent for 1905. The case was referred to an auditor. His findings of fact are stated in substance in the opinion. Annexed to his report was the following plan. The following is in substance the auditor’s statement of the contentions of the parties and of his rulings: “ The respondent contends and I rule in accordance with such contention that the dam, the canals, the pond and so much of the trench as lies in Massachusetts, together with the…

1Opinion of the CourtKnowlton, C. J.

The petitioner is a manufacturing corporation organized under the laws of the State of Rhode Island more than sixty-five years ago. Previous to August, 1904, its mills were situated in the town of Blackstone, Massachusetts, where it owned more than two hundred and fifty acres of land, which included village lots, so called, to the amount of more than sixty acres, together with a dam, canals, pond, trench and fall which constituted a valuable water privilege upon the Blackstone River that furnished power for the mills. There were dwelling houses and other buildings upon this land, about which…

2Cases cited22 opinions

  1. Taylor v. SecorSupreme Court of the United States · 1876
  2. Fallbrook Irrigation District v. BradleySupreme Court of the United States · 1896
  3. Hudson County Water Co. v. McCarterSupreme Court of the United States · 1908
  4. Georgia v. Tennesssee Copper Co.Supreme Court of the United States · 1907
  5. Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888

17 more not listed; retrieve them via the Exa API.

3Cited by22 opinions

  1. Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
  2. Massachusetts General Hospital v. Inhabitants of BelmontMassachusetts Supreme Judicial Court · 1919
  3. Smith v. New England Aircraft Co.Massachusetts Supreme Judicial Court · 1930
  4. Amory v. CommonwealthMassachusetts Supreme Judicial Court · 1947
  5. Alfred J. Sweet, Inc. v. City of AuburnSupreme Judicial Court of Maine · 1935

17 more not listed; retrieve them via the Exa API.

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