Welch v. City of Boston
Massachusetts Supreme Judicial Court
Four petitions, filed in the Superior Court under St. 1909, c. 490, Part I, § 77, the first by the executors of the will of Quincy A. Shaw, late of Boston, and the other three by the same persons as trustees under that will, appealing from the refusals of the assessors of the several respondents to abate taxes on personal property assessed as of April 1,1910. The cases came on to be heard before Jenney, J., upon the petitions and answers and agreed statements of facts.
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Four petitions, filed in the Superior Court under St. 1909, c. 490, Part I, § 77, the first by the executors of the will of Quincy A. Shaw, late of Boston, and the other three by the same persons as trustees under that will, appealing from the refusals of the assessors of the several respondents to abate taxes on personal property assessed as of April 1,1910. The cases came on to be heard before Jenney, J., upon the petitions and answers and agreed statements of facts. The judge ruled that the petitioners in the first case were not entitled to any abatement and that in each of the other cases…
1Opinion of the CourtRugg, C. J.
These cases involve the validity of assessments made by the assessors of the several defendant municipalities-for the year 1910, upon property of the estate of Quincy A. Shaw, a resident of Boston, who died in June, 1908. He left a will, duly allowed in July, 1908, under which the petitioners were appointed executors and also trustees. He gave a devise and legacy to his widow, and the residue to the petitioners in trust for the benefit of his widow and children. The question is whether the estate is taxable under clause 5 or under clause 7 of St. 1909, c. 490, Part I, § 23.*
Narrowly stated,…
2Cases cited22 opinions
- Mabardy v. McHughMassachusetts Supreme Judicial Court · 1909
- White v. DitsonMassachusetts Supreme Judicial Court · 1885
- Milford Water Co. v. Inhabitants of HopkintonMassachusetts Supreme Judicial Court · 1906
- Welch v. AdamsMassachusetts Supreme Judicial Court · 1890
- Granger v. BassettMassachusetts Supreme Judicial Court · 1868
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3Cited by39 opinions
- Leonard v. School Committee of the City of SpringfieldMassachusetts Supreme Judicial Court · 1922
- Lannin v. BuckleyMassachusetts Supreme Judicial Court · 1926
- Hamilton Manufacturing Co. v. City of LowellMassachusetts Supreme Judicial Court · 1931
- Cook v. HoweMassachusetts Supreme Judicial Court · 1932
- Security Bank of New York v. CallahanMassachusetts Supreme Judicial Court · 1915
34 more not listed; retrieve them via the Exa API.