Collector of Taxes v. Bay State Street Railway
Massachusetts Supreme Judicial Court
Contract by the collector of taxes of the town of Lakeville against the Bay State Street Railway Company and Wallace B. Donham, receiver of that corporation under a decree of the District Court of the United States for the District of Massachusetts, seeking to recover the balance of a commutation excise tax assessed under St. 1909, c. 490, Part III, §§ 47,48, 50. Writ dated September 30, 1919. The defendants in their answer admitted all the material allegations of fact in…
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Contract by the collector of taxes of the town of Lakeville against the Bay State Street Railway Company and Wallace B. Donham, receiver of that corporation under a decree of the District Court of the United States for the District of Massachusetts, seeking to recover the balance of a commutation excise tax assessed under St. 1909, c. 490, Part III, §§ 47,48, 50. Writ dated September 30, 1919. The defendants in their answer admitted all the material allegations of fact in the declaration. In the Superior Court, Hitchcock, J., without a decision, reported the case, upon the pleadings and the…
1Opinion of the CourtRugg, C. J.
This is an action at law by the collector of taxes of the town of "Lakeville to recover the balance of the commutation excise tax assessed under the general tax act St: 1909, c. 490, Part III, §§ 47, 48, 50. The tax was assessed upon the Bay State Street Railway Company for the period between October 1, 1917, and September 30, 1918, and was a single tax assessed as a unit. The street railway company operated its railway through its own officers until December 12, 1917, when the District Court of the United States for the District of Massachusetts appointed, as its receiver the defendant…
2Cases cited21 opinions
- In Re TylerSupreme Court of the United States · 1893
- United States v. WhitridgeSupreme Court of the United States · 1913
- Central Trust Co. v. New York City & Northern RailroadNew York Court of Appeals · 1888
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- Wall v. PlattMassachusetts Supreme Judicial Court · 1897
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3Cited by8 opinions
- Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
- Opinion of the Justices to the House of RepresentativesMassachusetts Supreme Judicial Court · 1924
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- In Re Detroit Properties Corp.Michigan Supreme Court · 1931
- State Ex Rel. State Corp. Commission v. Old Abe Co.New Mexico Supreme Court · 1939
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