Gray v. Street Commissioners
Massachusetts Supreme Judicial Court
Petition for a writ of certiorari, to quash the proceedings of the respondents in refusing to abate a tax assessed upon the petitioner. Hearing before Devens, J., who allowed a bill of exceptions, in substance as follows: The petitioner filed a list of his estate with the board of assessors of the city of Boston on June 6, 1883, in accordance with the provisions of the Pub.
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Petition for a writ of certiorari, to quash the proceedings of the respondents in refusing to abate a tax assessed upon the petitioner. Hearing before Devens, J., who allowed a bill of exceptions, in substance as follows: The petitioner filed a list of his estate with the board of assessors of the city of Boston on June 6, 1883, in accordance with the provisions of the Pub. Sts. c. 11, in which he stated that, on May 1, 1883, the amount of his indebtedness was $1000, and that he had on that day $1343.36 on deposit in a national bank in said city, on demand, bearing no interest; and contended…
1Opinion of the CourtMorton, C. J.
The statutes provide that “ personal estate shall, for the purposes of taxation, include goods, chattels, money, and effects, wherever they are, ships and vessels at home or abroad, except as provided in section eight, money at interest, and other debts' due the persons to be taxed more than they are indebted or pay interest for.” Pub. Sts. c. 11, § 4.
If this provision stood alone, it might be a question of some difficulty whether money deposited in a bank, subject to be drawn at any time by check, should be treated as money on hand, liable to be taxed in full, or as a debt due the person to…
2Cited by3 opinions
- City National Bank v. Charles Baker Co.Massachusetts Supreme Judicial Court · 1901
- Boston Railroad Holding Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1913
- Roberts v. LynchUtah Supreme Court · 1920