Thayer v. City of Boston
Massachusetts Supreme Judicial Court
Contract to recover the amount of a tax, assessed by the defendant city on the personal property of the plaintiff on May 1, 1876, and paid by the plaintiff under protest.
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Contract to recover the amount of a tax, assessed by the defendant city on the personal property of the plaintiff on May 1, 1876, and paid by the plaintiff under protest. At the trial in this court, before Morton, J., it appeared that in 1869, the plaintiff was an inhabitant of Boston, where, since his coming of age, he had lived with his family and paid taxes; that he there had a dwelling-house and an office for business, where his account books and valuable papers were kept; that he complained of the increase of his taxes in the previous year, and informed the assessors that, if they were…
1Opinion of the CourtColt, J.
The plaintiff’s right to recover back the tax paid by him to the city of Boston depends on whether he was, within the meaning of the statute, an inhabitant of that city on May 1, 1876, and subject to taxation there. Gen. Sts. c. 11, § 12. The case requires the application of those rules which determine where a citizen is legally taxable, who has more than one place of residence in this state, situated in different municipalities, in each of which he lives with his family for a part of each year.
Only so much of the evidence at the trial as was thought necessary to present the questions of law…
2Cases cited5 opinions
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