Boston Loan Co. v. City of Boston
Massachusetts Supreme Judicial Court
Contract to recover the amount of a tax assessed upon personal property of the plaintiff for the year 1881, and paid under protest. The case was submitted to the Superior Court, and, after judgment for the plaintiff, to this court, on appeal, upon .agreed facts, in substance as follows: The plaintiff is a corporation established under the laws of Connecticut, with a capital stock of $100,000, divided into shares of $100 each.
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Contract to recover the amount of a tax assessed upon personal property of the plaintiff for the year 1881, and paid under protest. The case was submitted to the Superior Court, and, after judgment for the plaintiff, to this court, on appeal, upon .agreed facts, in substance as follows: The plaintiff is a corporation established under the laws of Connecticut, with a capital stock of $100,000, divided into shares of $100 each. Its place of business is in Boston, but it holds its annual meetings in Connecticut, and has an office there, and an officer on whom service can be made in case of suits…
1Opinion of the CourtW. Allen, J.
The only ground upon which it is contended that this tax upon a foreign corporation for personal property belonging to it found in this State can be sustained is, that it comes within the provision of the Gen. Sts. c. 11, § 12 (Pub. Sts. c. 11, § 20), that “all goods, wares, merchandise, and other stock in trade, (except ships or vessels owned by a copartnership,) including stock employed in the business of manufacturing, or of the mechanic arts, in cities or towns within the State, other than where the owners reside, whether such owners reside within or without this State, shall be taxed in…
2Cases cited5 opinions
- Hittinger v. Inhabitants of WestfordMassachusetts Supreme Judicial Court · 1883
- City of Charlestown v. County CommissionersMassachusetts Supreme Judicial Court · 1872
- Little v. GreenleafMassachusetts Supreme Judicial Court · 1810
- Loud v. City of CharlestownMassachusetts Supreme Judicial Court · 1869
- Stinson v. City of BostonMassachusetts Supreme Judicial Court · 1878
3Cited by14 opinions
- New England & Savannah Steamship Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1907
- Ingram v. CowlesMassachusetts Supreme Judicial Court · 1889
- Commonwealth v. ChamberlainMassachusetts Supreme Judicial Court · 1961
- Continental Paper Bag Co. v. BosworthTexas Commission of Appeals · 1925
- Collector of Taxes v. Cigarette Service Co.Massachusetts Supreme Judicial Court · 1950
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