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 defendant corporation, and Elisha P. Dodge, Henry B. Little, John L. Dodge, and Eben Sumner, its president, treasurer, and directors, to compel them to pay to the plaintiff the amount of a tax assessed upon the corporation by the city for the year 1884. After the former decision, reported 148 Mass. 226, the case was heard on the report of a…
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Bill in equity, filed in the Superior Court on November 28, 1887, by the collector of taxes of the city of Newburyport, against the defendant corporation, and Elisha P. Dodge, Henry B. Little, John L. Dodge, and Eben Sumner, its president, treasurer, and directors, to compel them to pay to the plaintiff the amount of a tax assessed upon the corporation by the city for the year 1884. After the former decision, reported 148 Mass. 226, the case was heard on the report of a master, by Hammond, J., who ordered the bill to be dismissed; and the plaintiff appealed to this court. The material facts…
1Opinion of the CourtField, J.
The demurrer having been overruled, in accordance with the former decision in this case, reported in 148 Mass. 226, the defendants filed an answer, and the cause was referred to a master. The bill has been dismissed as to the defendants John L. Dodge and Sumner, and it is prosecuted only against the defendants Elisha P. Dodge and Little. The master reports that the business of the corporation had been closed up iñ 1884; that a demand for the payment of the tax had been made as late as March, 1885; that Little drew the certificate, which was signed by both of the defendants, and was sworn to…
2Cases cited2 opinions
- Chatham Furnace Co. v. MoffattMassachusetts Supreme Judicial Court · 1888
- Felker v. Standard Yarn Co.Massachusetts Supreme Judicial Court · 1889
3Cited by4 opinions
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- Berkshire Coal & Grain Co. v. WingMassachusetts Supreme Judicial Court · 1927