Dunnell Manufacturing Co. v. Inhabitants of Pawtucket
Massachusetts Supreme Judicial Court
Action of contract by a manufacturing corporation, doing business in Pawtucket in this commonwealth, to recover back so much of a tax paid by them, as was assessed upon their stock in trade, and their stock in a gas company in Pawtucket, R. I. The case was submitted to the decision of the court upon a statement of facts, the material part of which appears in the opinion.
1Opinion of the CourtThomas, J.
For the real estate of the corporation situated in the town, and for machinery employed in manufactures there, the plaintiffs were liable to be taxed in Pawtucket. Their personal estate is assessed in the tax upon the shares of the company. Rev. Sts. c. 7, §§ 7, 9,10. Salem Iron Co. v. Danvers, 10 Mass. 514. Boston & Sandwich Glass Co. v. Boston, 4 Met. 181. Worcester Mutual Fire Ins. Co. v. Worcester, 7 Cush. 600.
The only question in the case arises from the fact that the plaintiffs, by the clerk of the corporation, sent in to the assessors a statement of the property for which they were…
2Cases cited2 opinions
- Wickliffe's Executors v. PrestonCourt of Appeals of Kentucky · 1862
- Salem Iron Factory Co. v. Inhabitants of DanversMassachusetts Supreme Judicial Court · 1813
3Cited by2 opinions
- City of Wilmington v. RicaudCourt of Appeals for the Fourth Circuit · 1898
- Air-Way Electric Appliance Corp. v. ArcherDistrict Court, S.D. Ohio · 1922