Hamilton Co. v. Massachusetts
Supreme Court of the United States
Appeal from the Superior Court of the Commonwealth of Massachusetts. This case — which was one agreed on and stated in the court below — raised, under some circumstantial variety, — the defendant in it there being a manufacturing company having capital stock, — the same substantial question raised in the two preceding cases of saving fund societies.
Read the full summary
Appeal from the Superior Court of the Commonwealth of Massachusetts. This case — which was one agreed on and stated in the court below — raised, under some circumstantial variety, — the defendant in it there being a manufacturing company having capital stock, — the same substantial question raised in the two preceding cases of saving fund societies. It was thus: A statute of Massachusetts provides— “ Sect. 1. That the assessors of the several towns shall annually return to the treasurer of the commonwealth the names of all corporations having a capital stock divided into shares,’ &e., and the…
1Opinion of the CourtJustice Clifford
Corporations as well as individuals are subject to taxation in Massachusetts, and with that view the assessors of cities and towns are required annually to return, on or before the first Monday of August, to the treasurer of the State, the names of all chartered corporations having a capital stock divided into shares, established in their respective cities or towns, or owning real estate therein, and the value of their real estate and machinery, for which they were taxed in such cities or towns, on the first day of May preceding such returns. Such corporations, if their stock is not exempted…
2Cases cited3 opinions
- Leffingwell v. WarrenSupreme Court of the United States · 1862
- Bank of Hamilton v. Lessee of DudleySupreme Court of the United States · 1829
- Doe Ex Dem. Governeur's Heirs v. RobertsonSupreme Court of the United States · 1826
3Cited by87 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Hooper v. CaliforniaSupreme Court of the United States · 1895
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- State ex rel. Davis-Smith Co. v. ClausenWashington Supreme Court · 1911
82 more not listed; retrieve them via the Exa API.