Sears v. Inhabitants of Nahant
Massachusetts Supreme Judicial Court
Petition by the executors of the will of Frederick R. Sears, late of Nahant, under St. 1909, c. 490, Part I, § 77, appealing from the refusal of the assessors of that town to abate a tax assessed to the petitioners on December 19, 1910, under St. 1909, c. 490, Part I, § 85, on property omitted from the annual assessment for 1910. The case was heard by White, J., upon an agreed statement of facts and evidence introduced before him showing the facts that are stated in the…
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Petition by the executors of the will of Frederick R. Sears, late of Nahant, under St. 1909, c. 490, Part I, § 77, appealing from the refusal of the assessors of that town to abate a tax assessed to the petitioners on December 19, 1910, under St. 1909, c. 490, Part I, § 85, on property omitted from the annual assessment for 1910. The case was heard by White, J., upon an agreed statement of facts and evidence introduced before him showing the facts that are stated in the opinion. He found and ruled that the petitioners were not entitled to the abatement sought, and reported for determination…
1Opinion of the CourtRugg, C. J.
This is a petition for the abatement of taxes assessed for the year 1910 against the executors of the will of Frederick R. Sears. The testator died in June, 1907, having last been a resident of Nahant. The petitioners were appointed executors of his will in July, 1907. Under ordinary circumstances, unless his estate were settled and distributed in accordance with the statutes and due notice given to the assessors of Nahant, it would continue liable to taxation in Nahant for three years, which .included the year 1910. St. 1909, c. 490, Part I, § 23, cl. 7.
The assessors of Nahant in accordance…
2Cases cited8 opinions
- Milford Water Co. v. Inhabitants of HopkintonMassachusetts Supreme Judicial Court · 1906
- Welch v. City of BostonMassachusetts Supreme Judicial Court · 1912
- Butterfield v. CaverlyMassachusetts Supreme Judicial Court · 1850
- Sears v. Assessors of NahantMassachusetts Supreme Judicial Court · 1911
- Sears v. Assessors of the Town of NahantMassachusetts Supreme Judicial Court · 1910
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Old Colony Railroad v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
- Commissioner of Corporations & Taxation v. Ford Motor Co.Massachusetts Supreme Judicial Court · 1941
- Davis v. Dawson, Inc.District Court, D. Massachusetts · 1998
- First National Bank v. Truesdale HospitalMassachusetts Supreme Judicial Court · 1934
- Assessors of Boston v. Boston Elevated Railway Co.Massachusetts Supreme Judicial Court · 1947
4 more not listed; retrieve them via the Exa API.