Draper v. Inhabitants of Hatfield
Massachusetts Supreme Judicial Court
Contract to recover the amount of a tax, assessed by the defendant town on the personal property of the plaintiff on May 1, 1875, and paid by the plaintiff under protest.
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Contract to recover the amount of a tax, assessed by the defendant town on the personal property of the plaintiff on May 1, 1875, and paid by the plaintiff under protest. Trial in the Superior Court, before Brigham, C. J., who allowed a bill of exceptions in substance as follows: There was evidence tending to show that the plaintiff changed his domicil from the town of Northampton to Hatfield, in the spring of 1874, and that he was taxed as a resident of Hatfield foi the year 1874, which tax he paid. The only matter in controversy at the trial was as to the domicil of the plaintiff on May 1,…
1Opinion of the CourtColt, J.
It is well settled that a man may change his habitancy or domicil from one town to another, merely because he wishes to diminish the amount of his taxes. If he really intends to change his residence, and does change it, the motive which prompts him to do so is not material. The St. of 1864, c. 172, which imposes a penalty on any one “ who shall escape taxation by wilfully and designedly changing or concealing his residence, or by any other act, with the intent so to escape,” implies that one may change his residence, even for such purpose. The change of residence is not prohibited; it is the…
2Cases cited1 opinion
- Samuels v. BorrowscaleMassachusetts Supreme Judicial Court · 1870
3Cited by16 opinions
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