Hood Rubber Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Petition, filed in the Supreme Judicial Court on December 29,. 1920, seeking reimbursement for an excise tax alleged to have been exacted illegally and to have been paid under protest. Material allegations of the petition are described in the opinion.
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Petition, filed in the Supreme Judicial Court on December 29,. 1920, seeking reimbursement for an excise tax alleged to have been exacted illegally and to have been paid under protest. Material allegations of the petition are described in the opinion. The Commonwealth filed a demurrer on the grounds (1) that the tax, excise or fee was assessed in all respects according to law, and (2) that the change of capital stock, as certified to by the petitioner, was an increase within the meaning of St. 1920, c. 349, as amended by St. 1920, c. 598. The demurrer was heard by Carroll, J., who ordered it…
1Opinion of the CourtRugg, C. J.
This is a petition under St. 1909, c. 490, Part III, § 70, for the recovery of an excise alleged to have been exacted unlawfully. The salient facts are that the petitioner, a business corporation organized under the laws of this Commonwealth, had, prior to October 27, 1920, an authorized capital stock of $10,-500,000, divided into fifty thousand shares of preferred stock, each share having a -par value of $100, and fifty-five thousand shares of common stock, of which fifty thousand shares had been issued, each of the same par value. On October 27,1920, the stockholders of the petitioner…
2Cases cited11 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Old Dominion Copper Mining & Smelting Co. v. BigelowMassachusetts Supreme Judicial Court · 1909
- Farrington v. TennesseeSupreme Court of the United States · 1878
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Hawley v. City of MaldenSupreme Court of the United States · 1914
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- State Ex Rel. Weede v. Iowa Southern Utilities Co. of DelawareSupreme Court of Iowa · 1942
- Commissioner of Banks in re Prudential Trust Co.Massachusetts Supreme Judicial Court · 1923
- Commissioner of Corporations & Taxation v. Boston Edison Co.Massachusetts Supreme Judicial Court · 1942
- Commissioner of Corporations & Taxation v. FiloonMassachusetts Supreme Judicial Court · 1941
- Malley v. HowardCourt of Appeals for the First Circuit · 1922
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