National Bank of Commerce v. City of New Bedford
Massachusetts Supreme Judicial Court
Appeal to the Superior Court, under St. 1890, c. 127, from the decision of the assessors of the respondent city, on a petition for an abatement of taxes assessed upon the shares of the petitioner. Trial, without a jury, before Braley, J., who found for the petitioner; and the respondent alleged exceptions. The facts appear in the opinion.
1Opinion of the CourtHolmes, C. J.
This is an appeal to the Superior Court, under St. 1890, c. 127, for an abatement of taxes, and is here on exceptions. It was entered, we assume, in less than thirty days after the assessors had given the appellant notice of their. decision under § 2, and the suggestion is made at the outset that this is fatal to the jurisdiction by the terms of that section. But, so far as we can see, if this point is open to the respondent, the provision for entry at the return day first occurring not less than thirty days after notice is only for the convenience of the city or town concerned as party to…
2Cases cited20 opinions
- Chaffee & Co. v. United StatesSupreme Court of the United States · 1874
- Cliquot's ChampagneSupreme Court of the United States · 1866
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- Smith v. N. C. RailroadSupreme Court of North Carolina · 1873
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3Cited by83 opinions
- Assessors of Quincy v. Boston Consolidated Gas Co.Massachusetts Supreme Judicial Court · 1941
- State v. OakleyTexas Supreme Court · 1962
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- Massachusetts General Hospital v. Inhabitants of BelmontMassachusetts Supreme Judicial Court · 1919
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