Page v. City of Melrose
| Court | United States State Supreme Judicial Court of Massachusetts |
| Writing for the Court | BARKER |
| Citation | 186 Mass. 361,71 N.E. 787 |
| Parties | PAGE v. CITY OF MELROSE. |
| Decision Date | 07 September 1904 |
PAGE
v.
CITY OF MELROSE.
Supreme Judicial Court of Massachusetts, Middlesex.
Sept. 7, 1904.
Exceptions from Superior Court, Middlesex County; Edward P. Pierce, Judge.
Complaint by one Page against the city of Melrose. Judgment for complainant. Respondent brings exceptions. Affirmed.
[186 Mass. 364]
[71 N.E. 788]
F. S. Hesseltine, for plaintiff.
G. L. Mayberry and F. L. Washburn, for respondent.
[186 Mass. 361]BARKER, J.
This complaint for abatement of taxes was committed by the superior court to a commissioner to hear the parties and report the facts to the court. At the hearing before the commissioner the respondent requested him to report the evidence. The report contains a statement of the evidence, followed by a statement [186 Mass. 362]of the facts found by the commissioner, concluding with a finding that the petitioner is entitled to an abatement of $60, with interest from March 16, 1903. The commissioner's report shows that at the hearing before him the respondent took eight exceptions to the exclusion or admission of evidence. The case was submitted to the superior court upon the report of the commissioner and the questions of law involved therein, and the respondent requested that court to rule that the evidence reported by the commissioner did not warrant his findings and rulings, and that upon the evidence reported and the facts found by him, so far as warranted by the evidence, the complainant was not entitled to maintain her complaint. The court declined to give either of the rulings requested, and granted an abatement, and the cause is here upon a bill of exceptions to the action of the court.
1. The exceptions to the admission and exclusion of evidence by the commissioner do not seem to have been relied on at the hearing in the superior court, and have not been argued here. We do not consider or pass upon them.
2. It was held in National Bank of Commerce v. City of New Bedford, 175 Mass. 257, 56 N. E. 288, that the judgment in matters of fact of a commissioner appointed under St. 1890, p. 103, c. 127, § 5, now Rev. Laws, c. 12, § 80, is not open to revision in this court on exceptions. Therefore the only questions now open are the questions of law whether, upon the evidence reported, the commissioner's findings were warranted, and whether, upon the findings, so far as warranted, the complainant was entitled to an abatement.
A preliminary question is raised by the complainant whether the report of evidence can be considered here. The statute provides for a report of the facts ‘with or without the evidence.’ The rule to the commissioner ordered him ‘to hear the parties, and report the facts to the court,’ and did not order him to report the evidence. We infer from the bill of exceptions that the court below treated...
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Bd. of Assessors of Town of Brookline v. Prudential Ins. Co. of America
...should be ‘in writing * * * on a form approved by the commissioner,’ an oral application for abatement was sufficient. Page v. Melrose, 186 Mass. 361, 71 N.E. 787;Shawmut Mills v. Assessors of Fall River, 271 Mass. 358, 359, 360, 171 N.E. 434. The statute, however, fixed the time within whi......
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Bd. of Assessors of City of Boston v. Suffolk Law Sch.
...in writing. See R.L. c. 12, § 73; G.L.(Ter.Ed.) c. 59, § 59. And it was decided that an oral application was sufficient. Page v. Melrose, 186 Mass. 361, 363, 364, 71 N.E. 787. See, also, Shawmut Mills v. Board of Assessors, 271 Mass. 358, 360, 361, 171 N.E. 434. It follows, however, from th......
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Board of Assessors of City of Boston v. Suffolk Law School
...in writing. See R.L. c. 12, § 73; G.L.(Ter.Ed.) c. 59, § 59. And it was decided that an oral application was sufficient. Page v. Melrose, 186 Mass. 361, 363, 364, 71 N.E. 787. See, also, Shawmut Mills v. Board of Assessors, 271 Mass. 358, 360, 361, 171 N.E. 434. It follows, however, from th......
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Mills v. Bd. of Assessors of City of Fall River
...that the applications for abatement under G. L. c. 59, § 59, as amended by St. 1926, c. 71, § 2, are sufficient. Page v. Melrose, 186 Mass. 361, 363, 364, 71 N. E. 787. The sole issue now presented is whether an application for an abatement, made to one member of the board of assessors cons......
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Bd. of Assessors of Town of Brookline v. Prudential Ins. Co. of America
...should be ‘in writing * * * on a form approved by the commissioner,’ an oral application for abatement was sufficient. Page v. Melrose, 186 Mass. 361, 71 N.E. 787;Shawmut Mills v. Assessors of Fall River, 271 Mass. 358, 359, 360, 171 N.E. 434. The statute, however, fixed the time within whi......
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Bd. of Assessors of City of Boston v. Suffolk Law Sch.
...in writing. See R.L. c. 12, § 73; G.L.(Ter.Ed.) c. 59, § 59. And it was decided that an oral application was sufficient. Page v. Melrose, 186 Mass. 361, 363, 364, 71 N.E. 787. See, also, Shawmut Mills v. Board of Assessors, 271 Mass. 358, 360, 361, 171 N.E. 434. It follows, however, from th......
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Board of Assessors of City of Boston v. Suffolk Law School
...in writing. See R.L. c. 12, § 73; G.L.(Ter.Ed.) c. 59, § 59. And it was decided that an oral application was sufficient. Page v. Melrose, 186 Mass. 361, 363, 364, 71 N.E. 787. See, also, Shawmut Mills v. Board of Assessors, 271 Mass. 358, 360, 361, 171 N.E. 434. It follows, however, from th......