Sears v. Inhabitants of Nahant
Massachusetts Supreme Judicial Court
Contract by one of the four executors of the will of Frederick R. Sears, late of Nahant, to recover the amount of a tax assessed for the year 1909 to such executors and collected by distress upon the property of the plaintiff. Writ dated April 15, 1911. The case was heard by Hamilton, J., upon the pleadings and an agreed statement of facts. The judge ruled that the plaintiff was not entitled to recover, and reported the case for determination by this court.
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Contract by one of the four executors of the will of Frederick R. Sears, late of Nahant, to recover the amount of a tax assessed for the year 1909 to such executors and collected by distress upon the property of the plaintiff. Writ dated April 15, 1911. The case was heard by Hamilton, J., upon the pleadings and an agreed statement of facts. The judge ruled that the plaintiff was not entitled to recover, and reported the case for determination by this court. If upon this record the plaintiff was not entitled to recover, judgment was to be entered for the defendant; .otherwise, such judgment…
1Opinion of the CourtRugg, C. J.
This is an action of contract whereby one of
the executors of the will of the late Frederick R. Sears seeks to recover from the town of Nahant the tax, or excess above what he contends that the tax ought to have been, levied on the estate for the year 1909, and collected of him as one of four executors. No list of property was filed for that year by the executors at any time. No petition for the abatement of the taxes for that year ever has been filed. It is manifest from the agreed facts that the executors were liable that year to be assessed at least for the property originally held by them…
2Cases cited8 opinions
- Welch v. City of BostonMassachusetts Supreme Judicial Court · 1912
- Glidden v. HarringtonSupreme Court of the United States · 1903
- Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
- Butterfield v. CaverlyMassachusetts Supreme Judicial Court · 1850
- Sears v. Assessors of NahantMassachusetts Supreme Judicial Court · 1911
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3Cited by12 opinions
- Central National Bank v. City of LynnMassachusetts Supreme Judicial Court · 1927
- Sullivan v. Inhabitants of AshfieldMassachusetts Supreme Judicial Court · 1917
- Warr v. Collector of TaxesMassachusetts Supreme Judicial Court · 1920
- Town of Norwood v. Norwood Civic Ass'nMassachusetts Supreme Judicial Court · 1960
- Trustees of Thayer Academy v. Assessors of the BraintreeMassachusetts Supreme Judicial Court · 1919
7 more not listed; retrieve them via the Exa API.