Mills v. Bd. of Assessors of City of Fall River
| Court | United States State Supreme Judicial Court of Massachusetts |
| Writing for the Court | CROSBY |
| Citation | 271 Mass. 358,171 N.E. 434 |
| Decision Date | 28 May 1930 |
| Parties | SHAWMUT MILLS v. BOARD OF ASSESSORS OF CITY OF FALL RIVER. |
271 Mass. 358
171 N.E. 434
SHAWMUT MILLS
v.
BOARD OF ASSESSORS OF CITY OF FALL RIVER.
Supreme Judicial Court of Massachusetts, Bristol.
May 28, 1930.
Exceptions from Supreme Judicial Court, Bristol County.
Petition for writ of mandamus by the Shawmut Mills against the Board of Assessors of the City of Fall River. On respondent's exceptions to order directing issuance of writ.
Exceptions overruled.
[271 Mass. 358]J. F. Doherty, of Boston, for petitioner.
Joseph L. Hurley, Corp. Counsel, of Fall River, for respondent.
[271 Mass. 359]CROSBY, J.
This is a petition for a writ of mandamus to compel the respondents, as assessors of Fall River, to consider and act upon two applications of the petitioner for an abatement of taxes assessed upon it for the years 1927 and 1928. The case was referred to an auditor and thereafter a hearing was had upon his report by a justice of this court, who ordered the writ to issue as prayed for. The respondents excepted to the order so entered and to the denial of certain requests for rulings.
The auditor made the following findings: The petitioner for the years 1927 and 1928 seasonably filed with the assessors lists of its property, real and personal, in the form prescribed by law. The present assessors contend that no applications for abatement of said taxes were ever legally made to them for the years in question, and they refuse to act upon the issue of an abatement of such taxes. The petitioner never made written applications to said assessors for abatement of said taxes, but did make oral applications therefor. As to the tax assessed for the year 1927, it was paid under protest by check dated October 29, 1927. On or about February 27, 1928, one Moore, chairman of the board of assessors, called at the office of the petitioner with reference to settling the taxes for the years 1925 and 1926; the negotiations relative thereto were principally conducted by Moore under authority of the other assessors. At this time one Chace, the treasurer of the petitioner, orally applied to Moore for an abatement of the 1927 taxes assessed against both real and personal property. Moore understood that Chace was then making an application for an abatement of the 1927 taxes, and Chace believed that his oral request was a sufficient application therefor.
With reference to the application for abatement of the 1928 taxes, the auditor found that Chace called at the office of the assessors on October 29, 1928, and met Moore and paid by check under protest the taxes assessed for 1928; that just before...
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...382;School Committee of Lowell v. Mayor of Lowell, 265 Mass. 353, 354, 164 N.E. 91;Shawmut Mills v. Board of Assessors of Fall River, 271 Mass. 358, 360, 171 N.E. 434;D. N. Kelley & Son, Inc. v. Selectmen of Fairhaven, 294 Mass. 570, 574, 3 N.E.2d 241;Security Co-operative Bank v. Inspe......
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...5, 127 N.E. 540;Peckham v. Mayor of Fall River, 253 Mass. 590, 149 N.E. 622;Shawmut Mills v. Board of Assessors of City of Fall River, 271 Mass. 358, 171 N.E. 434;Elmer v. Commissioner of Insurance, 304 Mass. 194, 23 N.E.2d 95. The principal contention of the petitioners is that there was e......
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Bd. of Assessors of Town of Brookline v. Prudential Ins. Co. of America
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