Gleason v. McKay
Massachusetts Supreme Judicial Court
Contract by the treasurer of the Commonwealth against the trustee of the McKay Sewing Machine Association, to recover a tax assessed upon said association for the year 1879, in pursuance of the St. of 1878, c. 275. The case was submitted to the Superior Court, and, after judgment for the defendant, to this court, on appeal, on agreed facts, in substance as follows: Previously to May 10, 1866, Gordon McKay had acquired, by invention, assignment or license, interests in…
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Contract by the treasurer of the Commonwealth against the trustee of the McKay Sewing Machine Association, to recover a tax assessed upon said association for the year 1879, in pursuance of the St. of 1878, c. 275. The case was submitted to the Superior Court, and, after judgment for the defendant, to this court, on appeal, on agreed facts, in substance as follows: Previously to May 10, 1866, Gordon McKay had acquired, by invention, assignment or license, interests in letters patent of the United States for improvements in machinery for sewing the soles of boots and shoes to the vamps, and…
1Opinion of the CourtMorton, C. J.
The principal question in this case is whether the St. of 1878, <?. 275, as applied to the defendant, is constitutional. The first section of the statute provides that “ Chapter two hundred and eighty-three of the acts of the year one thousand eight hundred and sixty-five, and the acts in amendment thereof, are hereby extended to apply, so far as applicable, to companies, copartnerships and other associations having a location or place of business within this Commonwealth, in which the beneficial interest is held in shares which are assignable without consent of the other associates…
2Cases cited5 opinions
- President of the Portland Bank v. ApthorpMassachusetts Supreme Judicial Court · 1815
- Connecticut Mutual Life Insurance v. CommonwealthMassachusetts Supreme Judicial Court · 1882
- Hoadley v. County Commissioners of EssexMassachusetts Supreme Judicial Court · 1870
- Commonwealth v. Cary Improvement Co.Massachusetts Supreme Judicial Court · 1867
- Murray v. Berkshire Life InsuranceMassachusetts Supreme Judicial Court · 1870
3Cited by38 opinions
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- General Outdoor Advertising Co. v. Department of Public WorksMassachusetts Supreme Judicial Court · 1935
- Williams v. Inhabitants of MiltonMassachusetts Supreme Judicial Court · 1913
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Howes Bros. v. Unemployment Compensation CommissionMassachusetts Supreme Judicial Court · 1936
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