Inhabitants of Essex County v. City of Salem
Massachusetts Supreme Judicial Court
Petition for a writ of certiorari to quash the proceedings of the board of assessors of the respondent city, in assessing taxes upon real estate belonging to the petitioner for the years 1887 and 1888. Hearing before Devens, J., who reserved the case for the consideration of the full court. The facts appear in the opinion.
1Opinion of the CourtField, C. J.
The evidence shows that the real estate on which the tax has been assessed was purchased by the county of Essex with the intention of some time using it for enlarging the jail and jail grounds in Salem, but that it has not been actually appropriated to this purpose, and whether it will ever be so appropriated is uncertain, and the intention to appropriate it to any public use, if any exists, is indefinite, and dependent upon events which may or may not occur. This real estate is actually let to different persons, who occupy it and pay rent to the county, and all of the tenants but one have no…
2Cases cited3 opinions
- Batman v. MegowanCourt of Appeals of Kentucky · 1859
- Inhabitants of Worcester County v. Mayor of WorcesterMassachusetts Supreme Judicial Court · 1874
- Boston Society of Redemptorist Fathers v. City of BostonMassachusetts Supreme Judicial Court · 1880
3Cited by20 opinions
- County of Herkimer v. Village of HerkimerAppellate Division of the Supreme Court of the State of New York · 1937
- Milford Water Co. v. Inhabitants of HopkintonMassachusetts Supreme Judicial Court · 1906
- City St. Improvement Co. v. Regents of Univ. of Cal.California Supreme Court · 1908
- City of San Diego v. Linda Vista Irrigation DistrictCalifornia Supreme Court · 1895
- Burr v. City of BostonMassachusetts Supreme Judicial Court · 1911
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