Wheatland v. City of Boston
Massachusetts Supreme Judicial Court
Contract, by the owner of certain lots of land on Ivy Street and Mountfort Street in Boston, for $3,988.26 paid by the plaintiff under protest as assessments levied by the street commissioners on the plaintiff and other abutters for the construction of those streets under St. 1892, c. 418, § 8, which was held to be unconstitutional in Lor den v. Coffey, 178 Mass. 489, decided On April 4, 1901, the first of the payments having been made on June 21, 1899, and the last having…
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Contract, by the owner of certain lots of land on Ivy Street and Mountfort Street in Boston, for $3,988.26 paid by the plaintiff under protest as assessments levied by the street commissioners on the plaintiff and other abutters for the construction of those streets under St. 1892, c. 418, § 8, which was held to be unconstitutional in Lor den v. Coffey, 178 Mass. 489, decided On April 4, 1901, the first of the payments having been made on June 21, 1899, and the last having been made on March 20, 1901. Writ dated November 16, 1901. In the Superior Court the case was submitted to Schofield, J.,…
1Opinion of the CourtSheldon, J.
The plaintiff’s action was brought more than seven months after the last one of the payments made by him to the defendant on account of the assessments laid by the street commissioners for the construction of Ivy and Mountfort Streets. It is provided by R. L. c. 13, § 86, as follows: “No action to *259recover back a tax shall be maintained, except as provided in section seventy-three, unless it is commenced within three months after payment of the tax nor unless such tax is paid either after an arrest of the person paying it, a levy upon his goods, a notice of a sale of his land, a protest in…
2Cases cited29 opinions
- Illinois Central Railroad v. DecaturSupreme Court of the United States · 1893
- Weeks v. City of MilwaukeeWisconsin Supreme Court · 1860
- Higgins v. BordagesTexas Supreme Court · 1895
- City of Bridgeport v. New York & New Haven RailroadSupreme Court of Connecticut · 1869
- White v. GoveMassachusetts Supreme Judicial Court · 1903
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3Cited by35 opinions
- Guy v. Stoecklein Baking Co.Superior Court of Pennsylvania · 1938
- Board of Assessors v. Suffolk Law SchoolMassachusetts Supreme Judicial Court · 1936
- Romano v. RomanoNew York Court of Appeals · 1967
- International Paper Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1919
- Union Central Life Insurance v. MannTexas Supreme Court · 1941
30 more not listed; retrieve them via the Exa API.