Singer Mfg. Co. v. County Comm'rs of Essex

• Decision Date: 08 May 1885
• Citation: 1 N.E. 419,139 Mass. 266
• Parties: Singer Manufacturing Company v. County Commissioners of Essex
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

139 Mass. 266

1 N.E. 419

Singer Manufacturing Company v. County Commissioners of Essex

Supreme Judicial Court of Massachusetts

May 8, 1885

Argued November 26, 1884

Essex.

Petition for a writ of certiorari to quash the proceedings of the county commissioners of Essex, in refusing to abate a tax assessed by the city of Lynn, on May 1, 1882, upon the estate of the petitioner.

The case was heard by C. Allen, J., and reserved for the consideration of the full court, upon agreed facts, in substance as follows.

The petitioner is entitled to an abatement of its tax in the sum of $ 46.20, unless it is taxable in said sum upon $ 2200 of personal property on the following facts:

The petitioner is a foreign corporation, incorporated in New Jersey, and had on May 1, 1882, a store in Lynn, which it hires and has complete control over. Besides $ 1900 personal property, on which it admits its liability to taxation, it is taxed on said $ 2200, under the Pub. Sts. c. 11, § 20 cl. 1, as "stock in trade." This $ 2200 worth of property consists of sewing-machines in Lynn, and in the possession of third persons, under contracts. The material parts of the form of these contracts are as follows:

"This agreement witnesseth, that I, now residing at have rented of the Singer Manufacturing Company a sewing-machine, style numbered and valued at $ which I have received from said company in good order and condition, and have paid upon account of rent for the same dollars cash, and I agree to pay said company, at their for the use of said machine, the further sum of dollars per month, until I shall have paid the sum of dollars.

"And I further agree, when I shall have fully paid said rent, I will return said machine and attachments to said Singer Manufacturing Company, or their agent, upon its demand, in as good condition as when received from them, ordinary wear excepted, or will purchase said machine for the sum of one cent. And said Singer Manufacturing Company agrees that, when I shall have fully paid them the said rent as herein stipulated, they will, if I so elect, sell me the said machine for the sum of one cent."

These machines are delivered from the Lynn store, and said contracts are immediately thereafter sent to the general office of the company in Boston, which then takes charge of and enforces them. The employees in the store at Lynn have no further connection with the machines, after their delivery except...