Houghton v. City On Boston
Massachusetts Supreme Judicial Court
Bill in equity, filed December 24, 1891, by the members of the firm of Houghton and Dutton, against the city of Boston and James W. Ricker, its collector of taxes, to enjoin the collection of a tax. Hearing before Lathrop, J., upon agreed facts, the material portions of which are as follows.
Read the full summary
Bill in equity, filed December 24, 1891, by the members of the firm of Houghton and Dutton, against the city of Boston and James W. Ricker, its collector of taxes, to enjoin the collection of a tax. Hearing before Lathrop, J., upon agreed facts, the material portions of which are as follows. The plaintiffs have their usual place of business in Boston, and were assessed on the first day of May, 1891, a tax on their stock in trade amounting to $3,402, and the tax was duly remitted to the defendant Ricker for collection. On October 30, 1891, between nine and ten o’clock in the forenoon, a…
1Opinion of the CourtField, C. J.
A collector of taxes is a public officer, and his powers and duties generally are defined in the Pub. Sts. c. 12. Dunbar v. Boston, 112 Mass. 75. The provisions of this chapter imply that taxes are to be collected in money, and that, if they are not so collected, the collector may levy the same by distress and sale of goods, or, if he cannot find sufficient goods, then by arrest and imprisonment, and taxes assessed on real estate may also be levied by a sale of the real estate, and in certain cases the collector may maintain an action of contract to recover taxes as for his own debt. A…
2Cases cited1 opinion
- Dunbar v. City of BostonMassachusetts Supreme Judicial Court · 1873
3Cited by11 opinions
- State Ex Rel. Department of Unemployment Compensation v. Continental Casualty Co.West Virginia Supreme Court · 1947
- Skinner v. MitchellSupreme Court of Kansas · 1921
- Baker v. State Highway Dept.Supreme Court of South Carolina · 1932
- Eggleston v. PlowmanSouth Dakota Supreme Court · 1926
- Barnard v. MercerSupreme Court of Kansas · 1895
6 more not listed; retrieve them via the Exa API.