Boston Fish Market Corp. v. City of Boston
Massachusetts Supreme Judicial Court
Petition, filed on September 4,1915, for repayment of State and county taxes included in the taxes paid by the petitioner to the city of Boston under the circumstances described in the opinion; also Contract for taxes paid under protest under the circumstances described in the opinion. The first, second and fourth counts of the declaration sought recovery of the entire tax paid. The third count sought recovery only of the amount paid as county and State taxes.
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Petition, filed on September 4,1915, for repayment of State and county taxes included in the taxes paid by the petitioner to the city of Boston under the circumstances described in the opinion; also Contract for taxes paid under protest under the circumstances described in the opinion. The first, second and fourth counts of the declaration sought recovery of the entire tax paid. The third count sought recovery only of the amount paid as county and State taxes. Writ dated November 1, 1915. The Commonwealth demurred to the petition. The demurrer was sustained by McLaughlin, J.; and the…
1Opinion of the CourtPcUGG, C. J.
The petitioner seeks by these two different forms of procedure to recover taxes assessed as of April 1,1914, and paid *33by it in respect of land and buildings erected by it upon a portion of the South Boston flats. The legal title to the land is in the Commonwealth. The petitioner holds possession under an indenture duly executed between it and the Commonwealth, acting by the board of harbor and land commissioners, for a term of fifteen years from October 1, 1913. The taxes, which are the subject of these proceedings, were assessed under the assumed authority of St. 1909, c. 490, Part I, § 12,*…
2Cases cited7 opinions
- Inhabitants of Worcester County v. Mayor of WorcesterMassachusetts Supreme Judicial Court · 1874
- Opinion of the Justices To the SenateMassachusetts Supreme Judicial Court · 1908
- Trimble v. City of SeattleSupreme Court of the United States · 1914
- St. Louis & Kansas City Land Co. v. Kansas CitySupreme Court of the United States · 1916
- Burr v. City of BostonMassachusetts Supreme Judicial Court · 1911
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3Cited by14 opinions
- Opinion of the Justices to the Senate & the House of RepresentativesMassachusetts Supreme Judicial Court · 1925
- Lowell v. City of BostonMassachusetts Supreme Judicial Court · 1948
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1927
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1956
- Opinion of the Justices to the House of RepresentativesMassachusetts Supreme Judicial Court · 1924
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