Gordon v. Sanderson
Massachusetts Supreme Judicial Court
Petition for a writ of mandamus to compel the collector of taxes of the city of Waltham to receive payment of a poll tax assessed upon the petitioner for the year 1893. Hearing before Allen, J., who, at the request of the parties, reported the case for the determination of the full court. The facts appear in the opinion.
1Opinion of the CourtField, C. J.
It appears that a poll tax was duly assessed upon the petitioner in the year 1893 ; that his name was placed upon the tax list which was committed to the respondent as collector of taxes with a warrant requiring him to collect the taxes upon the list, and that the collector sent a tax bill by mail to the petitioner about the first day of September in that year. On September 14 the collector received the following certificate : “ City of Waltham, Assessors Office, Sept. 14, 1893. To Emory J. Sanderson, Treasurer and Collector of Taxes. An abatement of two dollars is hereby allowed on the tax…
2Cases cited2 opinions
- Stetson v. KemptonMassachusetts Supreme Judicial Court · 1816
- Hubbard v. GarfieldMassachusetts Supreme Judicial Court · 1869
3Cited by5 opinions
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1949
- Opinion of the Justices to the House of RepresentativesMassachusetts Supreme Judicial Court · 1930
- Board of Assessors v. BaumannMassachusetts Supreme Judicial Court · 1976
- D'Olimpio v. JancaterinoMassachusetts Supreme Judicial Court · 1939
- Guzman v. Board of Assessors of OxfordMassachusetts Appeals Court · 1987