Felker v. Standard Yarn Co.
Massachusetts Supreme Judicial Court
Bill in equity, filed in the Superior Court on November 28,1887, by the collector of taxes of the city of Newburyport, against the Standard Yarn Company, its president, treasurer, and directors, alleging that the defendant corporation became indebted to the plaintiff for a tax duly assessed upon its real and personal property for the year 1884, for which he duly recovered judgment on November 1, 1886, in an action brought by him in October, 1885 ; that on December 30, 1886,…
Read the full summary
Bill in equity, filed in the Superior Court on November 28,1887, by the collector of taxes of the city of Newburyport, against the Standard Yarn Company, its president, treasurer, and directors, alleging that the defendant corporation became indebted to the plaintiff for a tax duly assessed upon its real and personal property for the year 1884, for which he duly recovered judgment on November 1, 1886, in an action brought by him in October, 1885 ; that on December 30, 1886, execution was duly issued upon such judgment, which was duly served, and returned in no part satisfied; that the…
1Opinion of the CourtC. Allen, J.
1. The defendants contend that the liability of the company to pay the tax was not a debt, within the meaning of the statute, at the time when the certificate was filed. But we think it must be so considered. An action of contract to recover a tax lies, after one year’s neglect to pay the same, in like manner as for an individual debt. Pub. Sts. c. 12, § 20. The sum was certain, the obligation to pay was created by law, and the liability to pay was a debt. See Gray v. Bennett, 3 Met. 522, 526; Bowen v. Hoxie, 137 Mass. 527, 531. It is not like a case where there is a mere liability for a…
2Cases cited3 opinions
- Montgomery v. LamptonCourt of Appeals of Kentucky · 1861
- Bowen v. HoxieMassachusetts Supreme Judicial Court · 1884
- Child v. Boston & Fairhaven Iron WorksMassachusetts Supreme Judicial Court · 1884
3Cited by17 opinions
- Hunnewell v. DuxburyMassachusetts Supreme Judicial Court · 1891
- Savage v. ShawMassachusetts Supreme Judicial Court · 1907
- Nichols v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1943
- Collector of Taxes v. Revere Building, Inc.Massachusetts Supreme Judicial Court · 1931
- E. S. Parks Shellac Co. v. HarrisMassachusetts Supreme Judicial Court · 1921
12 more not listed; retrieve them via the Exa API.