Legal Opinion
New England & Savannah Steamship Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Decided May 15, 1907PublishedCited by 27 opinions
1Opinion of the CourtHammond, J.
These petitions are brought under St. 1903, c. 437, § 84, each for the abatement of an excise'tax assessed upon the petitioner under § 74 of that statute. Each petitioner is a domestic corporation owning steamships and, as we understand, using them in the coastwise transportation of freight and passengers between domestic ports. In each case is raised the question whether such steamships are merchandise within the meaning of that term as used in the last named section. If the answer be in the affirmative, then each petition must be dismissed.
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2Cases cited6 opinions
- Gallus v. ElmerMassachusetts Supreme Judicial Court · 1906
- Salem Iron Factory Co. v. Inhabitants of DanversMassachusetts Supreme Judicial Court · 1813
- Boston Loan Co. v. City of BostonMassachusetts Supreme Judicial Court · 1884
- City of Worcester v. Board of AppealMassachusetts Supreme Judicial Court · 1904
- Boston Investment Co. v. City of BostonMassachusetts Supreme Judicial Court · 1893
1 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Wilkinson-Beane, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1970
- Pittsfield & North Adams Railroad v. Boston & Albany RailroadMassachusetts Supreme Judicial Court · 1927
- Atlantic Maritime Co. v. City of GloucesterMassachusetts Supreme Judicial Court · 1917
- S. S. White Dental Manufacturing Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1912
- Sullivan v. Inhabitants of AshfieldMassachusetts Supreme Judicial Court · 1917
22 more not listed; retrieve them via the Exa API.