Harrington v. Glidden
Massachusetts Supreme Judicial Court
Contract by the collector of taxes of the city of Lowell to recover the sum of $2,576 and interest alleged to be a legal tax for the year 1889 upon the defendant, as trustee, he being a resident and inhabitant of that city.
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Contract by the collector of taxes of the city of Lowell to recover the sum of $2,576 and interest alleged to be a legal tax for the year 1889 upon the defendant, as trustee, he being a resident and inhabitant of that city. Writ dated July 6,1895. At the trial in the Superior Court, before Hardy, J., the plaintiff introduced in evidence the charter of the Erie Telegraph and Telephone Company, a corporation organized under the laws of the State of New York, for which the defendant was alleged to be trustee. On May 1, 1889, that company had an office and place of business in Lowell, and the…
1Opinion of the CourtHammond, J.
In this action the plaintiff as collector seeks to recover a tax assessed upon the defendant as trustee. It is contended by the defendant that, even if he was a trustee, such was the nature and location of the property and his relation to it that he was no't taxable as such. The first question is whether this ground of the defence is open to the defendant in this action. The assessment and collection of taxes is regulated by statute. The assessors are public officers, and, while their duties are of a quasi judicial nature, their jurisdiction is limited, based sometimes upon the residence of…
2Cases cited9 opinions
- Stetson v. KemptonMassachusetts Supreme Judicial Court · 1816
- Salem Iron Factory Co. v. Inhabitants of DanversMassachusetts Supreme Judicial Court · 1813
- Ingram v. CowlesMassachusetts Supreme Judicial Court · 1889
- Cone v. ForestMassachusetts Supreme Judicial Court · 1879
- Noyes v. HaleMassachusetts Supreme Judicial Court · 1884
4 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Melvin R. Laird, Secretary of Defense v. Arlo TatumSupreme Court of the United States · 1972
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- Old Colony Railroad v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
- Milford Water Co. v. Inhabitants of HopkintonMassachusetts Supreme Judicial Court · 1906
- Central National Bank v. City of LynnMassachusetts Supreme Judicial Court · 1927
29 more not listed; retrieve them via the Exa API.