Lever Bros. v. Commonwealth
Massachusetts Supreme Judicial Court
Two petitions, filed in the Supreme Judicial Court respectively on April 10 and 5, 1918, under St. 1909, c. 490, Part III, § 70, to recover the amounts of certain excises and filing fees alleged to have been exacted unlawfully as described in the •opinion.
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Two petitions, filed in the Supreme Judicial Court respectively on April 10 and 5, 1918, under St. 1909, c. 490, Part III, § 70, to recover the amounts of certain excises and filing fees alleged to have been exacted unlawfully as described in the •opinion. In each of the cases the Commonwealth filed a demurrer assigning, in the case of Lever Brothers Company, the following grounds of demurrer: “1. So far as said petition relates to taxes paid by the petitioner on November 14, 1914, November 12, 1915, and January 15, 1917, it is not brought ‘within six months after the payment of the same/ as…
1Opinion of the CourtRugg, C. J.
These are petitions brought by foreign corporations under St. 1909, c. 490, Part III, § 70, to recover corporation excise taxes and filing fees alleged to have been exacted illegally. Each petition was filed in April, 1918. The petition of Lever Brothers Company seeks the recovery of excises and fees paid in 1914,- 1915, 1917 and in February, 1918; that of the Philadelphia and Reading Coal and Iron Company seeks the recovery of excises and fees paid in 1914, 1915, 1916 and in December, 1917. It is an express term of said § 70 that any corporation “aggrieved by the exaction of said tax or…
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