Trs. of Amherst Coll. v. Assessors of Town of Amherst

CourtUnited States State Supreme Judicial Court of Massachusetts
Writing for the CourtMORTON
Citation79 N.E. 248,193 Mass. 168
PartiesTRUSTEES OF AMHERST COLLEGE v. ASSESSORS OF TOWN OF AMHERST (four cases).
Decision Date26 November 1906

193 Mass. 168
79 N.E. 248

TRUSTEES OF AMHERST COLLEGE
v.
ASSESSORS OF TOWN OF AMHERST (four cases).

Supreme Judicial Court of Massachusetts, Hampshire.

Nov. 26, 1906.


Report from Superior Court, Hampshire County; John A. Aiken, Judge.

Four petitions by the trustees of Amherst College to the assessors of the town of Amherst for the abatement of taxes assessed on the real estate of petitioner. From a judgment of the superior court in favor of petitioner in each case on appeal from the determination of the commissioners, the cases are reported by agreement to the Supreme Judicial Court. Petitions for the abatement of the taxes for the years 1901 and 1902 dismissed, and judgment entered for petitioners for the amounts paid for the years 1903 and 1904, less the taxes on certain property referred to in the opinion.


[193 Mass. 175]M. F. Dickinson and Walter B. Farr, for petitioners.

Wm. G. Bassett and Wm. J. Reilley, for respondent.


MORTON, J.

These are four petitions for the abatement of taxes assessed upon real eatate of the petitioner in the town of Amherst by the assessors of Amherst for the years 1901, 1902, 1903 and 1904. Abatements were refused by the assessors and thereupon the taxes were paid under protest and appeals taken to the superior court. The cases were heard together by the court without a jury. The petitioners contended in each case that the property was exempt from taxation. The court found for the petitioners in each case and ordered judgment against the inhabitants of the town for the amount paid with interest, and by agreement of parties reported the cases to this court; judgment to be entered on the findings if correct, otherwise such judgments to be entered as the court should deem proper.

The respondents contend generally that the property was rightly assessed. They contend further in regard to the taxes assessed for the years 1901 and 1902 that the lists filed by the petitioners were not sworn to and the court found as a fact that they were not. They contend still further in regard to the facts for the year 1901 that the application for abatement was not made within six months of the date of the tax bill. We take up first these formal matters assuming, without deciding, that the provisions of the Revised Laws in regard to abatements apply to the tax of 1901 though it was assessed before they went into effect. Some contention is made by the petitioners that the evidence,

[79 N.E. 249]

which is stated in the report, did not warrant a finding that the lists of 1901 and 1902 were not sworn to. But we deem it enough to say of this contention that the finding appears to us to have been clearly warranted by the evidence. The question remains on this branch of the case as to the effect of the finding on the right of the petitioners to an abatement of the taxes for those years.

The petitioners concede that prior to the Revised Laws the [193 Mass. 176]filing of a sworn list was a condition precedent to an abatement (Otis Co. v. Ware, 8 Gray, 509;Charlestown v. Com'rs, 101 Mass. 87); but they contend that this has been changed and that now the list need not be sworn to unless required by the assessors; in other words that the sworn list which was formerly compulsory is now optional with the assessors. They rely, for this contention, on the fact that the list to be furnished is that required by section 41 and that there is no express provision in that section as there was in the...

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18 practice notes
  • Cent. Nat. Bank v. City of Lynn
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • March 12, 1927
    ...interest. It cannot be waived by any act of the assessors. Winnisimmet Co. v. Chelsea, 6 Cush. 477, 483;Amherst College v. Amherst, 193 Mass. 168, 79 N. E. 248;Boston Rubber Shoe Co. v. Malden, 216 Mass. 508, 511, 104 N. E. 478;Parsons v. Lenox, 228 Mass. 231, 117 N. E. 197;Dexter v. Beverl......
  • Old Colony R. Co. v. Assessors of Boston
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • June 26, 1941
    ...be sufficient to bar relief. Harrington v. Glidden, 179 Mass. 486, 61 N.E. 54,94 Am.St.Rep. 613;Amherst College v. Assessors of Amherst, 193 Mass. 168, 79 N.E. 248;Sears v. Nahant, 221 Mass. 437, 109 N.E. 370;Sullivan v. Ashfield, 227 Mass. 24, 116 N.E. 565;Central National Bank v. Lynn, 25......
  • Town of Norwood v. Norwood Civic Ass'n
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • March 10, 1960
    ...§ 5, Third; Emerson v. Trustees of Milton Academy, 185 Mass. 414, 417-418, 70 N.E. 442; Amherst College v. Assessors of Town of Amherst, 193 Mass. 168, 172-174, 178, 79 N.E. 248; Little v. City of Newburyport, 210 Mass. 414, 416-418, 96 N.E. 1032; Wheaton College v. Inhabitants of Norton, 2......
  • Cummington School of Arts, Inc. v. Board of Assessors of Cummington
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • November 4, 1977
    ...Dominican Fathers Province of St. Joseph, 334 Mass. 530, 541, 137 N.E.2d 225 (1956); Trustees of Amherst College v. Assessors of Amherst, 193 Mass. 168, 172-173, 79 N.E. 248 (1906); Emerson v. Trustees of Milton Academy, 185 Mass. 414, 416, 70 N.E. 442 (1904). (g) The board referred to the ......
  • Request a trial to view additional results
18 cases
  • Cent. Nat. Bank v. City of Lynn
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • March 12, 1927
    ...interest. It cannot be waived by any act of the assessors. Winnisimmet Co. v. Chelsea, 6 Cush. 477, 483;Amherst College v. Amherst, 193 Mass. 168, 79 N. E. 248;Boston Rubber Shoe Co. v. Malden, 216 Mass. 508, 511, 104 N. E. 478;Parsons v. Lenox, 228 Mass. 231, 117 N. E. 197;Dexter v. Beverl......
  • Old Colony R. Co. v. Assessors of Boston
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • June 26, 1941
    ...be sufficient to bar relief. Harrington v. Glidden, 179 Mass. 486, 61 N.E. 54,94 Am.St.Rep. 613;Amherst College v. Assessors of Amherst, 193 Mass. 168, 79 N.E. 248;Sears v. Nahant, 221 Mass. 437, 109 N.E. 370;Sullivan v. Ashfield, 227 Mass. 24, 116 N.E. 565;Central National Bank v. Lynn, 25......
  • Town of Norwood v. Norwood Civic Ass'n
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • March 10, 1960
    ...§ 5, Third; Emerson v. Trustees of Milton Academy, 185 Mass. 414, 417-418, 70 N.E. 442; Amherst College v. Assessors of Town of Amherst, 193 Mass. 168, 172-174, 178, 79 N.E. 248; Little v. City of Newburyport, 210 Mass. 414, 416-418, 96 N.E. 1032; Wheaton College v. Inhabitants of Norton, 2......
  • Cummington School of Arts, Inc. v. Board of Assessors of Cummington
    • United States
    • United States State Supreme Judicial Court of Massachusetts
    • November 4, 1977
    ...Dominican Fathers Province of St. Joseph, 334 Mass. 530, 541, 137 N.E.2d 225 (1956); Trustees of Amherst College v. Assessors of Amherst, 193 Mass. 168, 172-173, 79 N.E. 248 (1906); Emerson v. Trustees of Milton Academy, 185 Mass. 414, 416, 70 N.E. 442 (1904). (g) The board referred to the ......
  • Request a trial to view additional results

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