Boston Rubber Shoe Co. v. City of Malden

CourtUnited States State Supreme Judicial Court of Massachusetts
Writing for the CourtRUGG
Citation104 N.E. 478,216 Mass. 508
Decision Date25 February 1914
PartiesBOSTON RUBBER SHOE CO. v. CITY OF MALDEN.

216 Mass. 508
104 N.E. 478

BOSTON RUBBER SHOE CO.
v.
CITY OF MALDEN.

Supreme Judicial Court of Massachusetts, Middlesex.

Feb. 25, 1914.


Report from Superior Court, Middlesex County; Jabez Fox, Judge.

Petition by the Boston Rubber Shoe Company against the City of Malden for an abatement of taxes. On report. Judgment for defendant.


Jos. [216 Mass. 509]Wiggin, of Boston, for petition.

H. L. Boutwell, City Sol., of Boston, for respondent.


RUGG, C. J.

This is a petition for an abatement of taxes assessed upon real estate of the petitioner. The assessors of the city of Malden gave seasonable notice, requiring its inhabitants to bring in true lists of their real estate subject to taxation. The petitioner filed a paper purporting to be a list which, as to real estate, contained only this: ‘Land & Buildings, $359,400.00.’ Its real estate consisted of a considerable number of different parcels of land, some widely separated from each other, and numerous buildings. The question presented is whether this was a [216 Mass. 510]compliance with the statutory requirement for ‘true lists,’ including ‘real estate * * * subject to taxation.’ R. L. c. 12, § 41; St. 1909, c. 490, part I, § 41.

[1][2] The statute does not define the word ‘list.’ Its signification must be determined on broad grounds. It has been in the tax laws of this commonwealth for many years. In Newburyport v. County Commissioners, 12 Metc. 211, at 216, it was said by Shaw, C. J., respecting its meaning, that ‘the list to be given in was to embrace the enumeration and description of all the taxable property of the person giving it in’; and at page 219 that ‘the return of the list of property * * * was intended to aid the assessors in ascertaining the nature, quantity and extent of the property to be valued.’ In Porter v. County Commissioners, 5 Gray, 365, at 367, it was held that the lists are to be used by the assessors as a guide to the performance of their duty, and a basis in making their assessments. In Lincoln v. City of Worcester, 8 Cush. 55, at 64 it was said that the requirement of a list meant ‘the enumeration, description, occupancy and other particulars of all the real estate.’ In Charlestown v. County Commissioner, 1 Allen, 199, a list was attacked as insufficient because describing in somewhat comprehensive terms a tract unified as to its use and general location. In holding it sufficient, this was said at page 202: ‘The description of the real estate mentioned in it is so clear and...

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20 practice notes
  • Cent. Nat. Bank v. City of Lynn
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • March 12, 1927
    ...Winnisimmet Co. v. Chelsea, 6 Cush. 477, 483;Amherst College v. Amherst, 193 Mass. 168, 79 N. E. 248;Boston Rubber Shoe Co. v. Malden, 216 Mass. 508, 511, 104 N. E. 478;Parsons v. Lenox, 228 Mass. 231, 117 N. E. 197;Dexter v. Beverly, 249 Mass. 167, 169, 143 N. E. 904. The filing of the ‘st......
  • Assessors of Quincy v. Boston Consol. Gas Co.
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • May 26, 1941
    ...owned by the taxpayer. Troy Cotton & Woolen Manufactory v. Fall River, 167 Mass. 517, 46 N.E. 99;Boston Rubber Shoe Co. v. Malden, 216 Mass. 508, 104 N.E. 478;Boston & Maine Railroad v. Billerica, 262 Mass. 439, 160 N.E. 419;West Boylston Manuf. Co. v. Assessors of Easthampton, 277 Mass. 18......
  • Old Colony R. Co. v. Assessors of Boston
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • June 26, 1941
    ...required of taxpayers and the measure of relief may be made dependent upon the filing of such a list. Boston Rubber Shoe Co. v. Malden, 216 Mass. 508, 104 N.E. 478;Parsons v. Lenox, 228 Mass. 231, 117 N.E. 197;Central National Bank v. Lynn, 259 Mass. 1, 156 N.E. 42;Assessors of Boston v. Su......
  • Wynn v. Bd. of Assessors of Boston
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • December 13, 1932
    ...require taxpayers to bring in are for the assistance of the assessors in performing their duties (see Boston Rubber Shoe Co. v. Malden, 216 Mass. 508, 510, 104 N. E. 478) and the protection of taxpayers against assessments on property which they do not own. G. L. (Ter. Ed.) c. 59, § 35. But......
  • Request a trial to view additional results
20 cases
  • Cent. Nat. Bank v. City of Lynn
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • March 12, 1927
    ...Winnisimmet Co. v. Chelsea, 6 Cush. 477, 483;Amherst College v. Amherst, 193 Mass. 168, 79 N. E. 248;Boston Rubber Shoe Co. v. Malden, 216 Mass. 508, 511, 104 N. E. 478;Parsons v. Lenox, 228 Mass. 231, 117 N. E. 197;Dexter v. Beverly, 249 Mass. 167, 169, 143 N. E. 904. The filing of the ‘st......
  • Assessors of Quincy v. Boston Consol. Gas Co.
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • May 26, 1941
    ...owned by the taxpayer. Troy Cotton & Woolen Manufactory v. Fall River, 167 Mass. 517, 46 N.E. 99;Boston Rubber Shoe Co. v. Malden, 216 Mass. 508, 104 N.E. 478;Boston & Maine Railroad v. Billerica, 262 Mass. 439, 160 N.E. 419;West Boylston Manuf. Co. v. Assessors of Easthampton, 277 Mass. 18......
  • Old Colony R. Co. v. Assessors of Boston
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • June 26, 1941
    ...required of taxpayers and the measure of relief may be made dependent upon the filing of such a list. Boston Rubber Shoe Co. v. Malden, 216 Mass. 508, 104 N.E. 478;Parsons v. Lenox, 228 Mass. 231, 117 N.E. 197;Central National Bank v. Lynn, 259 Mass. 1, 156 N.E. 42;Assessors of Boston v. Su......
  • Wynn v. Bd. of Assessors of Boston
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • December 13, 1932
    ...require taxpayers to bring in are for the assistance of the assessors in performing their duties (see Boston Rubber Shoe Co. v. Malden, 216 Mass. 508, 510, 104 N. E. 478) and the protection of taxpayers against assessments on property which they do not own. G. L. (Ter. Ed.) c. 59, § 35. But......
  • Request a trial to view additional results

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