Sullivan v. City of Boston

This is an action of contract to recover back money paid under protest for taxes alleged to have been illegally assessed upon land which was owned by the plaintiff, not at the time the taxes were assessed, but at the time they were paid. The trial judge sitting without a jury found for the plaintiff, and the case is here on exceptions taken by the defendant.

The taxes were assessed as of May 1, 1903. At that time the land consisted of two parcels, one upon the easterly side of Norton Street, and one upon the westerly side. They were owned by Patrick and Michael H. Norton, in fee, subject to…