Chilton Club v. Commonwealth

These five cases are all petitions by incorporated private clubs to enforce against the Commonwealth, under G. L. (Ter. Ed.) c. 258, their respective claims to be reimbursed for meals taxes paid by them on the claim of the commissioner ’ of corporations and taxation at a time when G. L. (Ter. Ed.) c. 64B, inserted by St. 1941, c. 729, § 17, imposing an excise upon meals-served to the public, did not apply to meals served in such clubs. Commissioner of Corporations & Taxation v. Chilton Club, 318 Mass. 285. See now St. 1945, c. 663; St. 1946, c. 326; and St. 1946, c. 564. The question is…