Northern Massachusetts Street Railway Co. v. Inhabitants of Westminster

• Decision Date: 27 June 1917
• Citation: 227 Mass. 547
• Parties: NORTHERN MASSACHUSETTS STREET RAILWAY COMPANY v. INHABITANTS OF WESTMINSTER.
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

227 Mass. 547

NORTHERN MASSACHUSETTS STREET RAILWAY COMPANY v. INHABITANTS OF WESTMINSTER.

Supreme Judicial Court of Massachusetts, Worcester.

June 27, 1917

May 21 1917.

Present: RUGG, C J., BRALEY, DE COURCY, PIERCE, & CARROLL, JJ.

Tax, On poles and wires, Street railway. Street Railway. Word "Location," "Right of way."

Under St. 1913, c 458, poles and wires owned by a street railway corporation and used by it for the transmission of electricity, which are erected on the land of other persons under an easement, lease or license, are taxable to such corporation in the cities and towns in which they are erected.

PETITION, filed in the Superior Court on December 4, 1916, by the Northern Massachusetts Street Railway Company under St. 1909, c. 490 Part I, Section 77, for the abatement of a tax assessed by the town of Westminster as of April 1, 1916, upon a high tension power transmission line used by the petitioner in connection with the operation of its street railway in that town.

The case was heard by Jenney, J., upon an agreed statement of facts, which, among other statements, contained the following: "The petitioner is a street railway corporation duly organized under the laws of this Commonwealth, owning and operating a street railway, a part of which is located in said town of Westminster in said county of Worcester, and a part of its property there situated consists of a high tension power transmission line, so called, running over a course distinct from the course of its tracks, used for the transmission of electric current for the operation of the petitioner's said street railway and consisting of poles and wires thereon, all erected on private land not owned in fee by said petitioner but belonging to persons other than the petitioner, said petitioner owning, by lease or purchase, only the right to maintain on said private land of others its poles and wires thereon as aforesaid; that the electric current transmitted through said power transmission line, although used by the petitioner for the operation of its street railway as aforesaid, is manufactured and furnished to the petitioner by another private corporation and is purchased under contract between said other corporation and the petitioner and delivered into the said transmission line, the property of the petitioner as aforesaid."

The petitioner asked the judge to make the following rulings: "2. Under the pleadings and facts of this case the petitioner is entitled to an abatement of so much of the tax assessed to it in 1916 by the town of Westminster as was assessed upon its high tension power transmission line (consisting of poles and wires thereon, erected upon private property not owned by the petitioner, but over which it owns a right of way for the maintenance of said power transmission line), and to judgment for $172.52, the agreed amount of said portion of the tax and interest.

"3. Under the pleadings and facts of this case the petitioner is entitled to an abatement of the tax assessed in 1916, by the town of Westminster upon its high tension power transmission line, consisting of poles and wires thereon erected upon a right of way owned by the petitioner over private land, and to judgment for $172.52, the agreed amount of said tax with interest.

"4. Under the pleadings and facts in this case the petitioner's high tension power transmission line consists of poles and wires thereon used in connection with the operation of its street railway over a course distinct from the course of its tracks, erected upon private land upon a right of way owned by the petitioner."

The judge refused to make these rulings, and found that the petitioner was not entitled to an abatement. He ordered judgment for the respondent; and the petitioner alleged exceptions.

The case was submitted on briefs.

A. L. Green & F.

F. Bennett, for the petitioner.

W. A. Loughlin & J.

F. McGrath, for the respondent.

DE COURCY, J. The petitioner in 1916 owned and maintained in the respondent town a high tension power transmission line, which was used in conveying electric current for the operation of its street railway. This line was erected on private land of persons other than the petitioner; the latter owning, by lease or purchase, only the right to maintain its poles and wires over such private land of others. The respondent town assessed and levied a tax on this transmission line, and the...