Old Dominion Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Petition, filed in the Supreme Judicial Court under St. 1909, c. 490, Part III, § 70, on September 24, 1918, and amended on January 2, 1919, by a foreign corporation for abatement of an excise tax.
1Opinion of the CourtRugg, C. J.
This is a petition filed on September 24, 1918, by a foreign corporation to recover excises assessed and paid by it under the general tax act, St. 1909, c. 490, Part III, § 56.
It is settled by Lever Brothers Co. v. Commonwealth, 232 Mass. 22, decided since this proceeding was instituted, that the petition so far as it concerns recovery of excises paid in 1915, 1916 and' 1917, cannot be maintained. The petitioner has not argued to the contrary.
The questions presented relate to the excise of 1918. The pertinent facts respecting that are that the annual meeting of the petitioning corporation was…
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