Norcross v. Inhabitants of Milford
Massachusetts Supreme Judicial Court
Contract to recover the amount of certain taxes on personal property, paid under protest. The case was submitted to the Superior Court on an agreed statement of facts, which, so far as material, is as follows. The plaintiffs are building contractors, doing business under the firm name of Norcross Brothers, with a principal place of business in Worcester, and with stone yards in that city and in Boston, where they cut and deal in stone.
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Contract to recover the amount of certain taxes on personal property, paid under protest. The case was submitted to the Superior Court on an agreed statement of facts, which, so far as material, is as follows. The plaintiffs are building contractors, doing business under the firm name of Norcross Brothers, with a principal place of business in Worcester, and with stone yards in that city and in Boston, where they cut and deal in stone. They own land in the defendant town, which contains a quarry of stone, and other land along a railroad not far from the quarry, with the buildings on it, which…
1Opinion of the CourtC. Allen, J.
The plaintiffs do not contend that the assessment for their machinery and boilers and engines in 1886, and for the same and also for their horses and oxen in 1887, was improper, but they contend merely that they were improperly assessed in 1886 for their stone quarried and dressed, and in 1887 for their stock in trade; and the Superior Court, agreeing with these views, gave judgment for the plaintiffs for the sums paid by them for the latter taxes, the attention of the court not being called, as we were informed at the argument, to the objection now urged by the defendant, that, assuming the…
2Cases cited1 opinion
- Richardson v. City of BostonMassachusetts Supreme Judicial Court · 1889
3Cited by1 opinion
- Schwarz v. City of BostonMassachusetts Supreme Judicial Court · 1890