Dunham v. City of Lowell
Massachusetts Supreme Judicial Court
Complaint, filed in the Superior Court for the county of Middlesex under R. L. c. 12, § 78, against the refusal of the assessors of taxes of the city of Lowell to abate a tax assessed on May 1, 1907, upon certain real estate.
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Complaint, filed in the Superior Court for the county of Middlesex under R. L. c. 12, § 78, against the refusal of the assessors of taxes of the city of Lowell to abate a tax assessed on May 1, 1907, upon certain real estate. At the trial in the Superior Court before Bond, J., it appeared that one Brown, who was the plaintiff in Brown v. Wright, 194 Mass. 540, held the real estate in question on May 1,1907, as trustee under a will, that, after the issuing of the rescript in that case, a single justice of this court on May 21,1907, entered a decree directing a sale of the land, which sale was…
1Opinion of the CourtHammond, J.
1. The tax was properly assessed to Brown. He held the legal title as trustee, at least so far as respected the question of taxation. Brown v. Wright, 194 Mass. 540. It was therefore a Yalid lien upon the land.
*4692. The right to abatement is solely a creature of statute. R. L. c. 12, § 73, upon which the petitioner bases his right to apply for an abatement, provides that “ a person aggrieved by the taxes assessed upon him ” may make such application; and the question is whether within the meaning of the statute the petitioner is a person upon whom the tax was assessed. He was not the owner of the…
2Cases cited3 opinions
- Brown v. WrightMassachusetts Supreme Judicial Court · 1907
- Hough v. City of North AdamsMassachusetts Supreme Judicial Court · 1907
- Swan v. EmersonMassachusetts Supreme Judicial Court · 1880
3Cited by33 opinions
- Animal Rescue League v. Assessors of BourneMassachusetts Supreme Judicial Court · 1941
- Board of Assessors v. Suffolk Law SchoolMassachusetts Supreme Judicial Court · 1936
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- City of Boston v. Quincy Market Cold Storage & Warehouse Co.Massachusetts Supreme Judicial Court · 1942
- Choate v. Assessors of BostonMassachusetts Supreme Judicial Court · 1939
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