Milford Water Co. v. Inhabitants of Hopkinton
Massachusetts Supreme Judicial Court
Petition, filed December 5,1904, under R. L. c. 12, § 73, for an abatement of certain taxes assessed upon the property of the petitioner in the town of Hopkinton for the year 1904. On appeal from a refusal of the abatement by the assessors, the case was tried in the Superior Court before Hardy, J. It appeared that all the preliminary statutory requirements to entitle the petitioner to an abatement had been complied with.
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Petition, filed December 5,1904, under R. L. c. 12, § 73, for an abatement of certain taxes assessed upon the property of the petitioner in the town of Hopkinton for the year 1904. On appeal from a refusal of the abatement by the assessors, the case was tried in the Superior Court before Hardy, J. It appeared that all the preliminary statutory requirements to entitle the petitioner to an abatement had been complied with. The petitioner was incorporated by St. 1881, c. 77, “ for the purpose of furnishing the inhabitants of Milford with pure water for the extinguishment of fires, and for…
1Opinion of the CourtHammond, J.
The principal question is whether the real estate is exempt from taxation. The petitioner does not base the claim of exemption upon any express provision of statute, nor does it deny the power of the Legislature to tax the property. But it contends that the general provisions of our statutes for the taxation of real estate are not applicable where the estate is taken by right of eminent domain, (or, being subject to be so taken, has been purchased,) for a public purpose and is being used for that purpose.
The leading case upon this subject in our reports is Worcester v. Western Railroad, 4…
2Cases cited7 opinions
- Turner v. Revere Water Co.Massachusetts Supreme Judicial Court · 1898
- Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
- City of Boston v. Boston & Albany RailroadMassachusetts Supreme Judicial Court · 1898
- City of Somerville v. City of WalthamMassachusetts Supreme Judicial Court · 1898
- Lancy v. City of BostonMassachusetts Supreme Judicial Court · 1904
2 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1956
- Boston & Maine Railroad v. Town of BillericaMassachusetts Supreme Judicial Court · 1928
- Welch v. City of BostonMassachusetts Supreme Judicial Court · 1912
- Hamilton Manufacturing Co. v. City of LowellMassachusetts Supreme Judicial Court · 1931
- Central National Bank v. City of LynnMassachusetts Supreme Judicial Court · 1927
39 more not listed; retrieve them via the Exa API.