Cent. Nat'l Bank. v. City of Lynn

CourtUnited States State Supreme Judicial Court of Massachusetts
Writing for the CourtRUGG
Citation266 Mass. 145,164 N.E. 927
Decision Date01 February 1929
PartiesCENTRAL NATIONAL BANK. v. CITY OF LYNN.

266 Mass. 145
164 N.E. 927

CENTRAL NATIONAL BANK.
v.
CITY OF LYNN.

Supreme Judicial Court of Massachusetts. Essex.

Feb. 1, 1929.


Exceptions from Superior Court, Essex County; Henry T. Lummus, Judge.


[266 Mass. 146]Henry R. Mayo, of Lynn, for plaintiff.

Samuel H. Hollis, of Lynn, for defendant.


RUGG, C.J.

This is an action of contract brought to recover the tax assessed upon shares of stock in the plaintiff bank for the year 1921. It is stated in the plaintiff's bill of exceptions that “exceptions taken by the defendant to the rulings” of the judge at a previous trial “were argued before the Supreme Judicial Court, and said exceptions were sustained. The opinion of that court is reported in” Central Nat. Bank v. City of Lynn, 259 Mass. 1, 156 N.E. 42, “and is incorporated into this bill of exceptions by reference. No new question has been raised since the first trial of the case. To carry up the federal question raised, retrial was deemed necessary, because of the fact that under the terms of the rescript of the Supreme Judicial Court there could be no final judgment without rehearing. The federal [266 Mass. 147]question now raised is precisely the same as that raised at the first hearing; in fact, all questions raised at the first hearing, and by the exceptions sustained by the Supreme Judicial Court in its said opinion, are now raised.”

Every question raised upon the record when the case was here before was discussed at large in the opinion then given. No argument has been addressed to us now, not then considered and dealt with. The ground of the earlier decision was that, although the plaintiff might recover in this form of action a tax paid which was wholly illegal, this tax was not wholly illegal, but merely excessive and that full and complete remedy was afforded to the petitioner for every wrong of this nature by proceedings for abatement of the tax. The plaintiff now calls to our attention two decisions rendered by the Supreme Court of the United States since our earlier decision. First National Bank of Hartford v. Hartford, 273 U.S. 548, 47 S.Ct. 462, 71 L.Ed. 767, and Minnesota v. First National Bank of St. Paul, 273 U.S. 561, 47 S.Ct. 468, 71 L.Ed. 774. The principles declared by those decisions were fully recognized in our earlier opinion. Of course, we are bound by those decisions and the principles there declared. We endeavored to follow them implicitly and to demonstrate that they were not applicable to the facts here disclosed, in...

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8 practice notes
  • Comm'r of Corp. v. Woburn Nat. Bank
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • February 28, 1944
    ...even though it had no net income for the year. Central Nat. Bank. v. City of Lynn, 259 Mass. 1, 11 et seq., 156 N.E. 42;Id., 266 Mass. 145, 164 N.E. 927. Those Massachusetts statutes of 1923 and 1924, moreover, inserted a new section 10A in G.L. (1921) c. 63, whereby each national bank was ......
  • Town of Norwood v. Norwood Civic Ass'n
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • March 10, 1960
    ...373; Whitney v. Tax Com'rs, 234 Mass. 188, 191, 125 N.E. 187; Central Nat. Bank v. City of Lynn, 259 Mass. 1, 6-7, 156 N.E. 42; S. C. 266 Mass. 145, 164 N.E. 927; Wynn v. Board of Assessors of City of Boston, 281 Mass. 245, 248, 183 N.E. 528; Codman v. Assessors of Westwood, 309 Mass. 433, ......
  • Wynn v. Bd. of Assessors of Boston
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • December 13, 1932
    ...real or personal property is the statutory proceeding for abatement. Central National Bank v. Lynn, 259 Mass. 1, 6, 7, 156 N. E. 42, Id.,266 Mass. 145, 164 N. E. 927. Additional remedies are available where the tax is wholly illegal. See Milford Water Co. v. Hopkinton, 192 Mass. 491, 498, 7......
  • City of Lowell v. Marden & Murphy, Inc.
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • September 11, 1947
    ...only remedy of the respondent was by a petition for abatement. Central National Bank v. City of Lynn, 259 Mass. 1, 7, 156 N.E. 42;Id., 266 Mass. 145, 164 N.E. 927;Codman v. Assessors of Westwood, 309 Mass. 433, 435, 35 N.E.2d 262. The respondent contends that the tax taking for the taxes of......
  • Request a trial to view additional results
8 cases
  • Comm'r of Corp. v. Woburn Nat. Bank
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • February 28, 1944
    ...even though it had no net income for the year. Central Nat. Bank. v. City of Lynn, 259 Mass. 1, 11 et seq., 156 N.E. 42;Id., 266 Mass. 145, 164 N.E. 927. Those Massachusetts statutes of 1923 and 1924, moreover, inserted a new section 10A in G.L. (1921) c. 63, whereby each national bank was ......
  • Town of Norwood v. Norwood Civic Ass'n
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • March 10, 1960
    ...373; Whitney v. Tax Com'rs, 234 Mass. 188, 191, 125 N.E. 187; Central Nat. Bank v. City of Lynn, 259 Mass. 1, 6-7, 156 N.E. 42; S. C. 266 Mass. 145, 164 N.E. 927; Wynn v. Board of Assessors of City of Boston, 281 Mass. 245, 248, 183 N.E. 528; Codman v. Assessors of Westwood, 309 Mass. 433, ......
  • Wynn v. Bd. of Assessors of Boston
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • December 13, 1932
    ...real or personal property is the statutory proceeding for abatement. Central National Bank v. Lynn, 259 Mass. 1, 6, 7, 156 N. E. 42, Id.,266 Mass. 145, 164 N. E. 927. Additional remedies are available where the tax is wholly illegal. See Milford Water Co. v. Hopkinton, 192 Mass. 491, 498, 7......
  • City of Lowell v. Marden & Murphy, Inc.
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • September 11, 1947
    ...only remedy of the respondent was by a petition for abatement. Central National Bank v. City of Lynn, 259 Mass. 1, 7, 156 N.E. 42;Id., 266 Mass. 145, 164 N.E. 927;Codman v. Assessors of Westwood, 309 Mass. 433, 435, 35 N.E.2d 262. The respondent contends that the tax taking for the taxes of......
  • Request a trial to view additional results

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