Hamilton Manufacturing Co. v. City of Lowell
Massachusetts Supreme Judicial Court
Two petitions to the Superior Court, filed September 27, 1900, and amended March 4, 1903, under St. 1890, c. 127, (R. L. c. 12, §§ 78-81,) appealing from decisions of the assessors for the city of Lowell refusing to abate certain taxes imposed upon the respective petitioners in the year 1899. In the Superior Court the cases were heard together by Mason, C. J., without a jury.
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Two petitions to the Superior Court, filed September 27, 1900, and amended March 4, 1903, under St. 1890, c. 127, (R. L. c. 12, §§ 78-81,) appealing from decisions of the assessors for the city of Lowell refusing to abate certain taxes imposed upon the respective petitioners in the year 1899. In the Superior Court the cases were heard together by Mason, C. J., without a jury. At the close of the hearing the respondent requested the judge to rule: “ 2. The petitioners, not having introduced or offered any evidence of the value of the machinery, have not shown that the mill yards, including…
1Opinion of the CourtKnowlton, C. J.
These are petitions to the Superior Court in the nature of appeals from decisions of the assessors denying to each of the petitioners an abatement of its taxes upon real estate. The petitioners are manufacturing corporations; and the respondent contended as to each petitioner that its land, buildings and machinery in the mill yard, were all parts of one parcel, con*117stituting a single unit for taxation, and that the petitioner is not entitled to an abatement unless the parcel taken as a whole was overvalued, even though there was an overvaluation of the land, or buildings, or both.
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2Cases cited2 opinions
- Jennings v. CollinsMassachusetts Supreme Judicial Court · 1868
- Troy Cotton & Woolen Manufactory v. City of Fall RiverMassachusetts Supreme Judicial Court · 1897
3Cited by16 opinions
- Assessors of Brookline v. Prudential Insurance Co. of AmericaMassachusetts Supreme Judicial Court · 1941
- Boston Rubber Shoe Co. v. City of MaldenMassachusetts Supreme Judicial Court · 1914
- Town of Lenox v. OglesbyMassachusetts Supreme Judicial Court · 1942
- Paine v. Assessors of WestonMassachusetts Supreme Judicial Court · 1937
- Richard T. Green Co. v. City of ChelseaCourt of Appeals for the First Circuit · 1945
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