Lawton Spinning Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Petition, filed in the Supreme Judicial Court on April 10,. 1918, under St. 1909, c. 490, Part III, § 70, by a corporation organized under the laws of the State of Rhode Island and engaged in both interstate and intrastate business in Rhode Island and in Massachusetts, to recover excises for the years 1914, 1915, 1916 and 1917, paid by the petitioner respectively on February 10, 1915, February 25, 1916, February 28, 1917 and March 19, 1918, and alleged to have been exacted…
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Petition, filed in the Supreme Judicial Court on April 10,. 1918, under St. 1909, c. 490, Part III, § 70, by a corporation organized under the laws of the State of Rhode Island and engaged in both interstate and intrastate business in Rhode Island and in Massachusetts, to recover excises for the years 1914, 1915, 1916 and 1917, paid by the petitioner respectively on February 10, 1915, February 25, 1916, February 28, 1917 and March 19, 1918, and alleged to have been exacted unlawfully. The Commonwealth demurred to the petition and assigned the following grounds for demurrer: “1. So far as said…
1Opinion of the CourtRugg, C. J.
This petition by a foreign corporation organized under the laws of Rhode Island is brought under St. 1909, c. 490, Part III, § 70, to recover excise taxes alleged to have been illegally exacted and paid in the years 1915, 1916, 1917 and 1918. It. was reserved for our consideration on the petition and demurrer. The allegations of fact in the petition must be accepted as true for the purposes of this decision. The petitioner, a manufacturer of cotton yarn in Woonsocket, in Rhode Island, is engaged in this-Commonwealth in both interstate and intrastate business by maintaining agencies and by…
2Cases cited37 opinions
- Knox v. LeeSupreme Court of the United States · 1871
- International Textbook Co. v. PiggSupreme Court of the United States · 1910
- In Re RahrerSupreme Court of the United States · 1891
- Spencer v. MerchantSupreme Court of the United States · 1888
- Baltic Mining Co. v. MassachusettsSupreme Court of the United States · 1913
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3Cited by17 opinions
- Commonwealth v. NickersonMassachusetts Supreme Judicial Court · 1920
- Thurman v. Chicago, Milwaukee & St. Paul Railway Co.Massachusetts Supreme Judicial Court · 1926
- Burrill v. Locomobile Co.Supreme Court of the United States · 1922
- Worcester County National BankMassachusetts Supreme Judicial Court · 1928
- Commonwealth v. GagnonMassachusetts Supreme Judicial Court · 1982
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