Dexter v. City of Beverly

• Decision Date: 23 May 1924
• Citation: 249 Mass. 167,143 N.E. 904
• Parties: DEXTER v. CITY OF BEVERLY.
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

249 Mass. 167

143 N.E. 904

DEXTER

v.CITY OF BEVERLY.

Supreme Judicial Court of Massachusetts, Essex.

May 23, 1924.

Report from Superior Court, Essex County.

Complaint by Franklin Dexter against the City of Beverly, in the nature of an appeal from a refusal to abate portion of taxes assessed on real estate. On report. Judgment entered for complainant.

R. G. Dodge and J. M. Raymond, both of Boston, for plaintiff.

P. Nichols, of Boston, for defendant.

RUGG, C. J.

This is a complaint in the nature of an appeal from a refusal by the assessors of the city of Beverly to abate some portion of the taxes assessed upon the real estate of the complainant in that city. The real estate in question is the summer residence of the complainant, acquired by him mostly in 1905, save two comparatively small parcels, one in 1911 and the other in 1919, and all continuously occupied by him since those dates. There was evidence that, when the income tax took effect in 1916, in reply to a question in behalf of the complainant, the assessor said that a list should be filed but that, where there was no change in the real estate, that item need not be included. Similar inquiries in behalf of the complainant made in successive years met with similar responses, although in 1923 nothing was said about real estate. In 1916 and yearly thereafter including 1923 the complainant filed a list of personal property subject to taxation, but did not include his real estate in any list. Seasonable and proper notice was given by the assessors in 1923, to all persons subject to taxation, to bring in to them true lists of their property including real estate. On March 1, 1923, the complainant wrote the assessors concerning what he claimed to be excessive valuation of his real estate, and requested a material reduction for that year. In acknowledging this letter on March 17, 1923, the assessors said that they would give his request consideration. On receipt of his tax bill, the complainant wrote to the assessors on October 17, 1923, referring to his letter of March 1, 1923, and calling their attention to the fact that no reduction had been made and renewing his request for such reduction. On October 20, 1923, reply was made dealing with the valuation and affirming its justness. The complainant then paid the tax under protest and on November 16, 1923, filed formal application for an abatement and a sworn list of all his real estate adequate in form. In denying the complainant's formal and informal applications for abatement, his failure to file a list seasonably, or to show a reasonable excuse for his delay in so doing, was not the ground upon which reliance was placed by the assessors. It was not even mentioned by them.

The seasonable filing of a list including real estate, when so required by the assessors in their notice, is a condition precedent to the right to secure an abatement of taxes unless the taxpayer shows a reasonable excuse for delay. This is the plain effect of G. L. c. 59, §§ 29, 61, 64....