Richardson v. City of Boston
Massachusetts Supreme Judicial Court
Two actions oe contract, to recover back taxes paid under protest. The cases were submitted together to the Superior Court, and, after judgment for the defendant, to this court, on appeal, on an agreed statement of facts, in substance as follows.
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Two actions oe contract, to recover back taxes paid under protest. The cases were submitted together to the Superior Court, and, after judgment for the defendant, to this court, on appeal, on an agreed statement of facts, in substance as follows. The taxes were assessed to the plaintiffs as trustees under the will of Samuel A. Way on May 1,1883, upon estates situated on Mount Vernon Street and on Bowdoin Street in Boston, both of which were owned by the testator at the time of his death in 1872. The testator devised the Mount Vernon Street estate to his wife for life, and upon her death to…
1Opinion of the CourtHolmes, J.
These are suits to recover taxes for the year 1883, upon two estates taken by the Commonwealth on May 25, 1883, under St. 1882, c. 262. The legal title to one of them was in the plaintiffs as trustees under the will of Samuel A. Way, (Miner v. Pingree, 110 Mass. 47,) and as to the tax upon that one, the only question is whether the taking relieved the plaintiffs of liability. The taking, of course, put an end to the city’s lien upon the land, and to its right to sell it. But as the taking was after May 1, the plaintiffs were not discharged if they *510were personally liable for the tax under our…
2Cases cited11 opinions
- Trustees of the Chapel of the Good Shepherd v. City of BostonMassachusetts Supreme Judicial Court · 1876
- Jennings v. CollinsMassachusetts Supreme Judicial Court · 1868
- Cochran v. GuildMassachusetts Supreme Judicial Court · 1870
- Amory v. MelvinMassachusetts Supreme Judicial Court · 1873
- Rich v. TuckermanMassachusetts Supreme Judicial Court · 1876
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3Cited by34 opinions
- Animal Rescue League v. Assessors of BourneMassachusetts Supreme Judicial Court · 1941
- Hopkins v. CommissionerUnited States Tax Court · 1950
- Choate v. Assessors of BostonMassachusetts Supreme Judicial Court · 1939
- Foote v. CottingMassachusetts Supreme Judicial Court · 1907
- H. H. Brown Co. v. CommissionerUnited States Board of Tax Appeals · 1927
29 more not listed; retrieve them via the Exa API.