Noyes v. Hale
Massachusetts Supreme Judicial Court
Contbact, by the collector of taxes of Haverhill, for the amount of a tax assessed, in 1881, upon the estate of Ezekiel J. M. Hale, the defendants’ testator.
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Contbact, by the collector of taxes of Haverhill, for the amount of a tax assessed, in 1881, upon the estate of Ezekiel J. M. Hale, the defendants’ testator. Trial in the Superior Court, without a jury, before Brigham, C. J., who allowed a bill of exceptions, in substance as follows: The defendants’ testator was, on May 1, 1881, and for many years previously had been, an inhabitant of Haverhill, where he died on June 4, 1881. The defendants were appointed executors of his will in August, 1881, and filed an inventory of the estate on November 1, 1881, in the Probate Court. The assessors of…
1Opinion of the CourtC. Allen, J.
1. If a person who is liable to be taxed in a town for personal property does not bring in a list of such property to the assessors, as provided by law, it is their duty to ascertain, as nearly as possible, the particulars thereof, and to “ make an estimate thereof at its just value, according to their best information and belief.” Gen. Sts. c. 11, § 27. Pub. Sts. c. 11, § 41. If they are unable to ascertain the particular kinds or items of such taxable personal property, an estimate of it may be made as “personal property,” without any enumeration of particulars. This practice, we believe,…
2Cases cited1 opinion
- Harwood v. Inhabitants of North BrookfieldMassachusetts Supreme Judicial Court · 1881
3Cited by16 opinions
- Boody v. WatsonSupreme Court of New Hampshire · 1886
- City of Lowell v. County CommissionersMassachusetts Supreme Judicial Court · 1890
- Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
- City of Boston v. BarryMassachusetts Supreme Judicial Court · 1944
- Bartlett v. TuftsMassachusetts Supreme Judicial Court · 1922
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