Attorney General v. Massachusetts Pipe Line Gas Co.
Massachusetts Supreme Judicial Court
Information by the Attorney General at the relation of the Treasurer of the Commonwealth under Pub. Sts. c. 13, § 54, to collect from the defendant a franchise tax assessed upon it as of May 1, 1898, amounting to $15,690 with interest thereon from December 10, 1898, filed January 25, 1900. The case came on to be heard before Hammond, J., who reserved it upon the pleadings and agreed facts for the consideration of the full court.
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Information by the Attorney General at the relation of the Treasurer of the Commonwealth under Pub. Sts. c. 13, § 54, to collect from the defendant a franchise tax assessed upon it as of May 1, 1898, amounting to $15,690 with interest thereon from December 10, 1898, filed January 25, 1900. The case came on to be heard before Hammond, J., who reserved it upon the pleadings and agreed facts for the consideration of the full court. The agreed facts were as follows : The defendant, the Massachusetts Pipe Line Gas Company was incorporated by St. 1896, c. 537, “ with all the powers and privileges…
1Opinion of the CourtKnowlton, J.
The question in this case is whether the defendant was taxable under the Pub. Sts. c. 13, § 40, on May 1, 1898. This section imposes a tax on “ every corporation embraced in the provisions of section thirty-eight.” The provisions of § 38 apply to “ every corporation chartered by the Commonwealth, or organized under the general laws, for purposes of' business or profit, having a capital stock divided into shares.” - They require the treasurer “ annually, between the first and the tenth day of May,” to return to the tax commissioner a list of its shareholders, and a statement of various other…
2Cases cited7 opinions
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