Salem Iron Factory Co. v. Inhabitants of Danvers
Massachusetts Supreme Judicial Court
Assumpsit for money had and received, and money laid out and expended. It was agreed by the parties, in a case stated for the opinion of the Court, that the assessors of the town of Danvers assessed the said corporation for their real estate holden in their corporate capacity, consisting of the factory and the land under and adjoining the same, situate in Danvers, the sum of 84 dollars 87 cents for the state tax, and the sum of 363 dollars 74 cents for the county and town…
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Assumpsit for money had and received, and money laid out and expended. It was agreed by the parties, in a case stated for the opinion of the Court, that the assessors of the town of Danvers assessed the said corporation for their real estate holden in their corporate capacity, consisting of the factory and the land under and adjoining the same, situate in Danvers, the sum of 84 dollars 87 cents for the state tax, and the sum of 363 dollars 74 cents for the county and town taxes, previous to the year 1810, and since the year 1796; that the said assessors assessed the said corporation, for…
1Opinion of the Court
Curia.
The questions submitted to the Court by the statement and agreement of the parties in this case are, whether the corporation was liable to the payment of taxes for their real estate, or for their personal estate, or for either, and which, of them.
There is no doubt that the property itself was a subject of taxa*502tion ; and it depends on the construction of the several tax acts, whether the taxes should be assessed on the plaintiffs as the legal owners of the specific lands and goods, or on the several stock holders and members of the corporation, as the persons beneficially interested in…
2Cited by31 opinions
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1927
- Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
- New England & Savannah Steamship Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1907
- Commissioner of Corporations & Taxation v. Boston Edison Co.Massachusetts Supreme Judicial Court · 1942
- Stroh v. City of DetroitMichigan Supreme Court · 1902
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