Amory v. Assessors of Boston

• Decision Date: 31 October 1941
• Citation: 310 Mass. 199,37 N.E.2d 459
• Parties: AMORY et al. v. ASSESSORS OF BOSTON.
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

310 Mass. 199

37 N.E.2d 459

AMORY et al.

v.ASSESSORS OF BOSTON.

Supreme Judicial Court of Massachusetts, Suffolk.

Oct. 31, 1941.

Report from Superior Court, Suffolk County; Swift, Judge.

Proceeding by Roger Amory and others against the Assessors of Boston for an order restraining respondents from valuing taxable property in the city of Boston otherwise than at its fair cash value. A demurrer to the petition was overruled and the case reported to the Supreme Judicial Court.

Entry of a decree sustaining the demurrer ordered.

See, also, 306 Mass. 354, 28 N.E.2d 436.

Argued before FIELD, C. J., and DONAHUE, DOLAN, and RONAN, JJ.

A. Lincoln, of Boston, for petitioners.

R. H. Hopkins and N. Moger, Asst. Corp. Counsels, both of Boston, for respondents.

RONAN, Justice.

This petition, brought by more than ten taxpayers of Boston under G.L. (Ter.Ed.) c. 40, § 53, alleges that the respondent assessors have for many years adopted a practice of valuing many parcels of the taxable real estate of the city, principally property used for commercial purposes and some parcels used for residential purposes, in amounts that they knew were far in excess of the fair cash value of such property, while other taxable property has not been overvalued; that the real estate so overvalued is located in the business district which comprises ‘those sections of said city commonly known as the retail district, the market district, the financial district, the insurance district, the wholesale district and the water front, and also in the Back Bay and the South End’; that other real estate has not been overvalued; that as a result of said practice the assessors have been enabled to fix the tax rate much lower than it would have been if the said property had been valued at its fair cash value, and the debt limit within which the city has been authorized to incur indebtedness has exceeded the limit that would have been established if the said property had not been overvalued; that the assessors intend to follow this practice in valuing such property for 1941 and to assess a tax thereon based upon said valuation. The petition prayed for an order restraining the respondents from valuing taxable property otherwise than at its fair cash value as determined by their honest judgment. The judge overruled the respondents' demurrer and reported his ruling to this court.

Proceedings brought against municipal officers to prevent the illegal expenditure of funds or the abuse of corporate power in raising money by taxation in a manner not authorized by law do not come within the general principles of equity jurisprudence, and the right to bring and maintain such proceedings is measured entirely by the statute itself. Baldwin v. Wilbraham, 140 Mass. 459, 4 N.E. 829;Steele v. Municipal Signal Co., 160 Mass. 36, 35 N.E. 105;Stone v. Hughes, Treasurer of Malden, 309 Mass. 300, 34 N.E.2d 610. They cannot be brought to attack collaterally the validity of an order of the proper tribunal in altering a highway or in eliminating a grade crossing, or to try the title to public office, or to compel an official to enforce some provision of the criminal law, or to rescind a contract on the ground of fraud imposed upon a town, or to test the reasonableness of rates charged by a town for supplying water. Fisk v. Springfield, 116 Mass. 88;Prince v. Boston, 148 Mass. 285, 19 N.E. 218;Parsons v. Northampton, 154 Mass. 410, 28 N.E. 350;Seward v. Revere Water Co., 201 Mass. 453, 87 N.E. 749;Kelley v. Board of Health of Peabody, 248 Mass. 165, 143 N.E. 39;Ashton v. Treasurer of Fall River, 287 Mass. 276, 191 N.E. 393;Dube v. Mayor of Fall River, 308 Mass. 12, 30 N.E.2d 817. Petitions within the scope of the statute are subject to the general rules governing the sufficiency of the pleadings, equitable defences, the granting of injunctions and other matters pertaining to suits in equity. Parsons v. Northampton, 154 Mass. 410, 28 N.E. 350;Conners v. Lowell, 246 Mass. 279, 140 N.E. 742;Fuller v. Trustees of Deerfield Academy, 252 Mass. 258, 147 N.E. 878;Dealtry v. Selectmen of Watertown, 279 Mass. 22, 180 N.E. 621. Ordinarily, an injunction is not granted without a showing that it is reasonably necessary in order that adequate relief be afforded a plaintiff or where the substantial rights of a plaintiff cannot otherwise be fully and fairly protected. Gray v. Howell, 292 Mass. 400, 403, 404, 198 N.E. 516.Proprietors of Cemetery of Mt. Auburn v. Massachusetts Unemployment Compensation Commission, 301 Mass. 211, 16 N.E.2d 666;Boston & Maine Railroad v. Whitehead, 307 Mass. 106, 29 N.E.2d 916.

The petition rests upon two grounds: First, the intentional overvaluation of various properties, and secondly, the increase in the city's borrowing capacity due to such overvaluation.

We now pass to a consideration of the petition in reference to the claim of overvaluation by the respondents. We assume in favor of the petitioners that the allegations that the respondents have knowinglyoverassessed parcels of real estate located in various districts of the city, without definitely describing the districts or identifying any of the parcels or stating the amount of overvaluation on any parcel, are not lacking in certainty, Merchants Discount Co. v. Esther Abelson, Inc., 297 Mass. 517, 9 N.E.2d 528;Arena v. Erler, 300 Mass. 144, 14 N.E.2d 110;Walter v. McCarvel, 309 Mass. 260, 34 N.E.2d 677, and that such allegations are not mere conclusions of law but are conclusions of fact which necessarily arise from the facts alleged. Johnson v. East Boston Savings Bank, 290 Mass. 441, 195 N.E. 727;Comerford v. Meier, 302 Mass. 398, 19 N.E.2d 711;Stockus v. Boston Housing Authority, 304 Mass. 507, 24 N.E.2d 333.

The petitioners do not allege that there will be any error in determining the total amount of the tax or that more money will be raised than will be necessary to pay the proper expenses of the city for the current year. They do not allege that any parcel owned by any of them will be overvalued by the respondents or that any of them will be compelled to pay more than his fair proportion of the total tax. They do not contend that the assessment that will be levied upon their properties will be excessive. The petition does not show that any of the petitioners will suffer pecuniary damage from the assessment which, it is alleged, the respondents purpose to impose upon their respective properties or that any proprietary interest they may have in any taxable real estate in said city will be thereby harmed or injured. But it is alleged that the owners of parcels of realty located in various parts of the city will be subjected to an excessive tax on account of the overvaluation of their properties. The petitioners, however, do not represent such owners, and they cannot complain in their behalf in the absence of a statute giving them that right. Choate v. Board of Assessors of City of Boston, 304 Mass. 298, 23 N.E.2d 882. The statute upon which the petition is based was enacted to prevent the expenditure of municipal funds for an illegal purpose and to prohibit the raising of money by taxation in any manner not authorized by law. The owners of properties that, it is alleged, will suffer an excessive tax have a plain and complete remedy in proceedings for abatement, which have always been considered as an exclusive remedy for an excessive tax due to overvaluation. Harrington v. Glidden, 179 Mass. 486, 61 N.E. 54,94 Am.St.Rep. 613;Old Colony Railroad v. Assessors of Boston, 309 Mass. 439, 35 N.E.2d 246. Moreover, the statute authorizing the bringing of a taxpayers' petition does not indicate any legislative intent to supersede or supplement the statutory system for the abatement of taxes-a system that antedates by many years the enactment of St.1847, c. 37, which was the original form of what is now G.L. (Ter.Ed.) c. 40, § 53. Devney's Case, 223 Mass. 270, 111 N.E. 788; Inspector of Buildings of Falmouth v. General Outdoor Advertising Co., Inc., 264 Mass. 85, 161 N.E. 899. This last mentioned statute cannot be used to secure what in effect would be an abatement of taxes upon thousands of parcels of real estate. Codman v. Assessors of Westwood, 309 Mass. 433, 35 N.E.2d 262. If the Legislatute intended that ten taxpayers, none of whom are illegally burdened by the assessment of a tax upon his property and none of whom contend that the total amount of the assessment is excessive, could compel a revaluation of nearly all of the taxable real estate of a large city like Boston, then it would have been an easy matter to express such an intent. We cannot extend the scope of a statute by reading into it words that the Legislature had not deemed suitable to employ in drafting the enactment. Somerville v. Commonwealth, 225 Mass. 589, 114 N.E. 825;Prondecka v. Turners Falls Power & Electric Co., 238 Mass. 239, 130 N.E. 386.

It is a general rule of law that one cannot attack the validity of...