278 Mass. 274 | Mass. | 1932
The collector of taxes of the town of Milton seeks in this action of contract to recover taxes assessed to the defendant on real estate owned by it in that town. The case was submitted on a case stated and was reported for determination by this court by the trial judge without decision. The relevant facts are these: prior to September 1, 1926, the Old Colony Railroad Company was the owner of an easement for railroad purposes over certain land in Milton, on which were tracks, depots and other railroad structures, used by its lessee and known as the Shawmut Branch, the tracks thereof in Milton being one and one quarter miles in length. The tracks and right of way were not assessed while owned by the railroad corporation. The railroad corporation also owned (1) a tract of land about 11,200 square feet in area, not built upon nor used for railroad purposes, lying outside the railroad location and separated from the Milton railroad station by a roadway; (2)
The point for determination is the validity of the taxes thus assessed.
The purpose of St. 1923, c. 480 (under which the defendant made the taking of the real estate here assessed), as
The exemption from taxation, in view of the principle on which it rests, cannot justly be extended to property owned by one municipality within the bounds of another, not actually devoted to a public use or held with the design within a reasonable time to devote it to such use. Essex
It follows that the plaintiff is entitled to recover taxes as alleged in the first count of his declaration and taxes assessed on the first three items specified in its second count, together with interest as alleged, and is not entitled to re
So ordered.