Barker v. Inhabitants of Fairhaven

This is an action of contract to recover a tax assessed in the year 1927, by the assessors of the Town of Fairhaven, on a pleasure yacht owned by the plaintiff. The case is before this court upon a report from a judge of the Superior Court without any decision thereon, under G. L. c. 231, § 111. The report contains the pleadings and an agreed statement of facts.

It appears from the agreed statement of facts that the plaintiff is a resident of Taunton in this Commonwealth where he has always resided; that he owned a pleasure yacht, which had been stored in Fairhaven during the winter of…