Martin L. Hall Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Petition under St. 1909, c. 490, Part III, §§ 70,71, filed in the Supreme Judicial Court on November 25, 1912, by a corporation organized under the laws of this Commonwealth, for reimbursement for the amount of a franchise tax or excise for the year 1912 paid under protest as assessed by the tax commissioner and alleged to have been illegally exacted, alleging that the tax commissioner in making his valuation of the plaintiff’s franchise failed to deduct the value of one…
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Petition under St. 1909, c. 490, Part III, §§ 70,71, filed in the Supreme Judicial Court on November 25, 1912, by a corporation organized under the laws of this Commonwealth, for reimbursement for the amount of a franchise tax or excise for the year 1912 paid under protest as assessed by the tax commissioner and alleged to have been illegally exacted, alleging that the tax commissioner in making his valuation of the plaintiff’s franchise failed to deduct the value of one thousand nine hundred and eighty-five shares of the common stock of the plaintiff held by it for its own benefit which by…
1Opinion of the CourtRugg, C. J.
The question presented on this record is whether *328St. 1912, c. 491, applied to the corporation excise tax for the year 1912. That statute effected an important change in the deduction to be made by the tax commissioner from the value of the corporate franchise of domestic corporations before computing the excise. That statute was approved on April 16,1912. St. 1909, c. 440, § 1, establishes the rule that taxes shall be assessed as of the first day of April in each year. St. 1909, c. 490, Part III, § 40, in connection with St. 1909, c. 440, requires domestic corporations to make returns to the…
2Cases cited1 opinion
- Hough v. City of North AdamsMassachusetts Supreme Judicial Court · 1907
3Cited by18 opinions
- Tyler v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
- Eaton, Crane & Pike Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1921
- Attorney General v. ClarkMassachusetts Supreme Judicial Court · 1915
- Hill v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1918
- Commissioner of Corporations & Taxation v. Second National BankMassachusetts Supreme Judicial Court · 1941
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