Legal Opinion

Warr v. Collector of Taxes

Massachusetts Supreme Judicial Court

Decided January 5, 1920PublishedCited by 27 opinions

Bill in equity, filed in the Superior Court on May 10, 1919, and afterwards amended, by one alleging herself to be the owner of certain shares of stock in a corporation against the collector of taxes of the city of Taunton to restrain the defendant from proceeding with a sale of the plaintiff’s shares without seizure or surrender of the certificate and without the transfer of the certificate being enjoined.

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Bill in equity, filed in the Superior Court on May 10, 1919, and afterwards amended, by one alleging herself to be the owner of certain shares of stock in a corporation against the collector of taxes of the city of Taunton to restrain the defendant from proceeding with a sale of the plaintiff’s shares without seizure or surrender of the certificate and without the transfer of the certificate being enjoined. In the Superior Court the defendant demurred for want of equity and because the plaintiff had an adequate remedy at law. The demurrer was heard by Cox, J., and was sustained. A final…

1Opinion of the CourtRugg, C. J.

This is a suit in equity to restrain the tax collector from levying upon shares of stock, owned by the plaintiff individually and not as administratrix, in a corporation, to satisfy a tax assessed upon her as administratrix of the estate of Louis Busiere in the city of Taunton. It is alleged in the bill that the defendant is threatening and attempting to levy upon and sell at public auction such shares'of stock by virtue of his tax warrant and without seizure or surrender of the certificate and without its transfer having been enjoined. These allegations of fact must be accepted as true…

2Cases cited25 opinions

  1. Philadelphia Co. v. StimsonSupreme Court of the United States · 1912
  2. Crocker v. Justices of the Superior CourtMassachusetts Supreme Judicial Court · 1911
  3. Lane v. HoglundSupreme Court of the United States · 1917
  4. City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
  5. Rioux v. CroninMassachusetts Supreme Judicial Court · 1915

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3Cited by27 opinions

  1. Howes Bros. v. Unemployment Compensation CommissionMassachusetts Supreme Judicial Court · 1936
  2. School Committee of the City of Lowell v. Mayor of LowellMassachusetts Supreme Judicial Court · 1928
  3. Godfrey v. Building CommissionerMassachusetts Supreme Judicial Court · 1928
  4. City of Boston v. Edison Electric Illuminating Co.Massachusetts Supreme Judicial Court · 1922
  5. Town of Dartmouth v. Greater New Bedford Regional Vocational Technical High School DistrictMassachusetts Supreme Judicial Court · 2012

22 more not listed; retrieve them via the Exa API.

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