Gile v. Perkins

• Decision Date: 02 January 1911
• Parties: GILE et al. v. PERKINS et al.
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

207 Mass. 172

93 N.E. 586

GILE et al. v. PERKINS et al.

Supreme Judicial Court of Massachusetts, Essex.

January 2, 1911

COUNSEL

N. P. Frye, for plaintiffs.

John P S. Mahoney and C.J. Mahoney, for respondents.

OPINION

KNOWLTON C.J.

It appears from this record that the assessors of the town of North Andover made a valuation of all the taxable property of the town as of April 1, 1910, and assessed the taxes in accordance therewith and committed their warrant for the collection thereof to the tax collector. It is fairly to be inferred that on or about the 1st day of October of this year, they deposited with the tax commissioner a copy of their valuation books as required by St. 1909, c. 490, pt. 1 § 60, and a copy of the table of aggregates from the lists of valuation and assessments, as required by section 59 of this chapter. They seem to have performed all their regular official duties for this year. It also appears that since completing this assessment they have set to work to prepare a new valuation of the taxable property of the town, with a view to its publication. It is not suggested that any use is expected to be made, or can be made of this intended valuation in the assessment of taxes for the current year, for this assessment has already been completed. Such a valuation cannot be made the basis of taxation for next year, or for any time hereafter; for under the statute a new valuation must be made by the assessors as of April 1st in each year. The proposed valuation cannot be returned to the tax commissioner under the statute, for it is not a valuation upon which the annual assessment is made or can be made. The reason for attempting to make it seems to be that, because of the labor and the practical difficulties involved, the last valuation and former valuations are incorrect and incomplete, and the valuation upon which the next assessment is to be made ought to be different. So it is thought to be convenient to do work and publish results that may be used by the assessors next year, to save a part of the labor that otherwise will be involved at that time in making a correct valuation as of April 1, 1911.

At a meeting of the inhabitants of the town held in March, 1910 an appropriation of $750 was made for the assessors' department, which is conceded by the parties to cover the compensation of the assessors for the performance of their regular official duties in making the usual valuation...