in re Opinion of the Justices

• Decision Date: 15 May 1911
• Citation: 208 Mass. 616,94 N.E. 1043
• Parties: In re OPINION OF JUSTICES.
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

208 Mass. 616

94 N.E. 1043

In re OPINION OF JUSTICES.

Supreme Judicial Court of Massachusetts.

May 15, 1911

OPINION

The following is a copy of the questions submitted:

'First. Can the General Court, under the clause of the Constitution that grants to it full power to impose and levy proportional and reasonable assessments, rates and taxes upon all the inhabitants of, and persons resident, and estates lying, within the commonwealth, enact a law to create a tax district of the entire commonwealth for state taxation, and to raise therein revenues by a state tax levied uniformly throughout said district upon all personal property now lawfully subject to local assessment, at the average rate at which real estate was taxed locally throughout the commonwealth in the year last preceding or some other reasonable rate whereby the taxation of personalty in the aggregate shall be made substantially proportional with the local taxation of realty in the aggregate in the same district, exempting all realty from state taxes and all personalty from local assessment?

'Second. Can the General Court, under the clause of the Constitution which gives it power to levy reasonable excises upon any produce, goods, wares, merchandise and commodities whatsoever brought into, produced, manufactured or being within the commonwealth, levy an excise upon all personal property now lawfully subject to local assessment therein at a uniform reasonable rate throughout the commonwealth which shall be the average rate at which real estate was taxed therein in the year last preceding, or some other reasonable rate whereby the taxation imposed shall be substantially proportional with the taxation of real estate in the aggregate throughout the commonwealth, exempting real estate from such excise and personalty from local assessment?

'Third. Has the General Court a constitutional right to levy a property or excise tax upon personal property locally by the assessors in the various cities and towns, at a rate uniform throughout the commonwealth provided for by section 43 of part 3 of chapter 490 of the Acts of the year 1909, or some other rate so uniform throughout the commonwealth, in common with the taxation of real estate therein under existing laws?'

To the Honorable House of Representatives of the Commonwealth of Massachusetts:

We, the Justices of the Supreme Judicial Court, have considered the questions, a copy of which is hereto annexed, and respectfully answer them as follows:

The interpretation of the Constitution, in that part which is embodied in the questions, is familiar. It has been stated in numerous opinions in litigated cases, as well as in answers to questions propounded by a branch of the General Court.

Taxes under our Cons...