Knights v. Treasurer & Receiver General
Massachusetts Supreme Judicial Court
Petition, filed in the Supreme Judicial Court on October 25, 1920, for a writ of mandamus directed to the Treasurer and Receiver General and commanding him not to distribute or pay over in accordance with the provisions of St. 1919, c. 363, any portion of the tax for the year 1920 or for the year 1921 raised from the petitioner under the provisions of St. 1916, c. 269, or St. 1919, c. 324. The respondent demurred.
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Petition, filed in the Supreme Judicial Court on October 25, 1920, for a writ of mandamus directed to the Treasurer and Receiver General and commanding him not to distribute or pay over in accordance with the provisions of St. 1919, c. 363, any portion of the tax for the year 1920 or for the year 1921 raised from the petitioner under the provisions of St. 1916, c. 269, or St. 1919, c. 324. The respondent demurred. The case was reserved by Pierce, J., upon the petition and the demurrer for determination by the full court.
1Opinion of the CourtRugg, C. J.
The petitioner seeks by this petition for a writ of mandamus to test the constitutionality of certain statutes respecting the assessment and distribution of the income tax. As the case has been argued at large and as the petitioner fails to make out a case, the question of the form of remedy has not been considered. The disposition of the case will be the same in any event and therefore there appears to be no objection to stating the grounds of substantive law which lead to that result. Browne v. Turner, 176 Mass. 9, 12.
The material allegations of the petition, briefly stated, are that the…
2Cases cited6 opinions
- Hill v. City of BostonMassachusetts Supreme Judicial Court · 1877
- Illinois Central Railroad v. DecaturSupreme Court of the United States · 1893
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Duffy v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1919
- Browne v. TurnerMassachusetts Supreme Judicial Court · 1900
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3Cited by12 opinions
- Commonwealth v. McNaryMassachusetts Supreme Judicial Court · 1923
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1939
- Opinion of the Justices to the House of RepresentativesMassachusetts Supreme Judicial Court · 1924
- Opinion of the Justices to the House of RepresentativesMassachusetts Supreme Judicial Court · 1938
- Boston Safe Deposit & Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1930
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