McGee v. City of Salem
Massachusetts Supreme Judicial Court
C ONTO act to recover $31.40, the amount of a tax paid under protest. Trial in the Superior Court, without a jury, before Brigham-, C. J., who allowed a bill of exceptions, in substance as follows. This action was heard and determined by the court, upon finding the facts following. Prior to May 1,1884, one Putnam was the owner of greenhouses upon land owned by one Emmerton, on Crombie Street, in Salem.
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C ONTO act to recover $31.40, the amount of a tax paid under protest. Trial in the Superior Court, without a jury, before Brigham-, C. J., who allowed a bill of exceptions, in substance as follows. This action was heard and determined by the court, upon finding the facts following. Prior to May 1,1884, one Putnam was the owner of greenhouses upon land owned by one Emmerton, on Crombie Street, in Salem. The assessors of the defendant city assessed to Emmerton taxes upon the land for the year 1884, and to Putnam “upon the greenhouses thereon, as real estate,” as well as upon other land on Mason…
1Opinion of the CourtField, J.
We understand from the exceptions that the tax on the land upon which the greenhouses stood, was assessed to Emmerton, and that in this assessment the greenhouses were not included, and that the tax on the greenhouses, considered apart from the land, was assessed to Putnam as a tax on real estate. This separation of the greenhouses from the land on which they stood implies that the assessors considered that the greenhouses belonged to Putnam as personal property. These taxes were assessed as of May 1,1884. Putnam, after this tax was assessed to him, became an insolvent debtor, and the…
2Cases cited6 opinions
- Hunt v. Bay State Iron Co.Massachusetts Supreme Judicial Court · 1867
- Wickliffe's Executors v. PrestonCourt of Appeals of Kentucky · 1862
- Richardson v. City of BostonMassachusetts Supreme Judicial Court · 1889
- Milligan v. DruryMassachusetts Supreme Judicial Court · 1881
- Sherwin v. Boston Five Cents Savings BankMassachusetts Supreme Judicial Court · 1884
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3Cited by27 opinions
- Rosenfeld v. Boston Mutual Life InsuranceMassachusetts Supreme Judicial Court · 1915
- City of Lowell v. County CommissionersMassachusetts Supreme Judicial Court · 1890
- Hunt v. City of BostonMassachusetts Supreme Judicial Court · 1903
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- Town of Franklin v. MetcalfeMassachusetts Supreme Judicial Court · 1940
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