Sears v. Assessors of Nahant
Massachusetts Supreme Judicial Court
Two petitions, filed on November 30,1910, respectively for a writ of mandamus and for a writ of certiorari against the assessors of the town of Nahant. To the petition for the writ of mandamus the respondents demurred. In the second case the respondents filed a motion to dismiss the petition. The cases were heard together by Braley, J. In the first case he sustained the demurrer of the respondents, and ordered that the petition be dismissed.
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Two petitions, filed on November 30,1910, respectively for a writ of mandamus and for a writ of certiorari against the assessors of the town of Nahant. To the petition for the writ of mandamus the respondents demurred. In the second case the respondents filed a motion to dismiss the petition. The cases were heard together by Braley, J. In the first case he sustained the demurrer of the respondents, and ordered that the petition be dismissed. Upon the petition for a writ of certiorari he ruled that that remedy would not lie upon the allegatians contained in the petition, and ordered that the…
1Opinion of the CourtKnowlton, C. J.
These are two petitions, one for a writ of mandamus and the other for a writ of certiorari, against the assessors of the town of Nahant. The purpose of the petitions is to correct an alleged error of the respondents in assessing personal property to the petitioners as executors of the will of Frederick R. Sears.
The petition for a writ of mandamus is for a process commanding the respondents as assessors to abate the tax. To this a demurrer was filed. The petition shows that the respondents, who are a quasi judicial board, heard the application of the petitioners for an abatement of the tax and…
2Cases cited11 opinions
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Kentucky Railroad Tax CasesSupreme Court of the United States · 1885
- Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
- Security Trust & Safety Vault Co. v. City of LexingtonSupreme Court of the United States · 1906
- Farmington River Water Power Co. v. County CommissionersMassachusetts Supreme Judicial Court · 1873
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3Cited by16 opinions
- Old Colony Railroad v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
- Central National Bank v. City of LynnMassachusetts Supreme Judicial Court · 1927
- Daly v. Mayor of MedfordMassachusetts Supreme Judicial Court · 1922
- Warr v. Collector of TaxesMassachusetts Supreme Judicial Court · 1920
- Codman v. Assessors of WestwoodMassachusetts Supreme Judicial Court · 1941
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