Legal Opinion
Silva v. City of Attleboro
Massachusetts Supreme Judicial Court
Decided June 26, 2009PublishedCited by 14 opinions
1Opinion of the CourtCowin, J.
In this case, we are asked to consider whether a charge assessed by certain municipalities for the issuance of a *166burial permit is a lawful fee or an unlawful tax. The Appeals Court, applying our decision in Emerson College v. Boston, 391 Mass. 415 (1984) (Emerson College), held that the burial permit charge was an unlawful tax. See Silva v. Attleboro, 72 Mass. App. Ct. 450, 455 (2008). We conclude that it is a valid regulatory fee.
Background. General Laws c. 114, § 45, requires that any funeral director seeking to dispose of the body of a deceased person must obtain a burial permit from the…
2Cases cited30 opinions
- National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
- Hill v. KempCourt of Appeals for the Tenth Circuit · 2007
- San Juan Cellular Telephone Company, Etc. v. Public Service Commission of Puerto RicoCourt of Appeals for the First Circuit · 1992
- Kendall v. SelvaggioMassachusetts Supreme Judicial Court · 1992
- Commonwealth v. PlaistedMassachusetts Supreme Judicial Court · 1889
25 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Doe v. Sex Offender Registry BoardMassachusetts Supreme Judicial Court · 2011
- Easthampton Savings Bank v. City of SpringfieldCourt of Appeals for the First Circuit · 2013
- Easthampton Savings Bank v. City of SpringfieldMassachusetts Supreme Judicial Court · 2014
- Chelsea Collaborative, Inc. v. Sec'y of the CommonwealthMassachusetts Supreme Judicial Court · 2018
- Easthampton Savings Bank v. City of SpringfieldDistrict Court, D. Massachusetts · 2012
9 more not listed; retrieve them via the Exa API.