Loud v. City of Charlestown
Massachusetts Supreme Judicial Court
Bill in equity by copartners, alleging that they were residents of Boston and had no taxable property in Charlestown, and seeking to restrain by injunction the collection of a tax illegally assessed on them by the defendants, who demurred to the jurisdiction. The case was reserved by Wells, J., on the bill and the demurrer, for the determination of the full court.
1Opinion of the CourtChapman, C. J.
It has long been held in this Commonwealth that an action at law could be maintained against a city or town to recover back the amount collected by it upon an illegal assessment. See Boston & Sandwich Glass Co. v. Boston, 4 Met. 189. But our statutes have limited and regulated the remedy. Gen. Sts. c. 11, § 54; c. 12, § 56. And assessors are relieved from legal responsibility except for the want of integrity and fidelity on their own part. Gen. Sts. c. 11, § 51. Durant v. Eaton, 98 Mass. 469. The legislature has evidently regarded this remedy as adequate and complete, having regard to the…
2Cases cited2 opinions
- Willis v. ValletteCourt of Appeals of Kentucky · 1862
- Durant v. EatonMassachusetts Supreme Judicial Court · 1868
3Cited by27 opinions
- Youngblood v. SextonMichigan Supreme Court · 1875
- City of Detroit v. MartinMichigan Supreme Court · 1876
- Wheatland v. City of BostonMassachusetts Supreme Judicial Court · 1909
- Baldwin v. Inhabitants of WilbrahamMassachusetts Supreme Judicial Court · 1886
- Warr v. Collector of TaxesMassachusetts Supreme Judicial Court · 1920
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