170 Mass. 354 | Mass. | 1898
The plaintiff is a foreign corporation, and contends that the tax upon its personal property is invalid. The defendant relies on St. 1889, c. 446, which provides that “ all personal property within the Commonwealth, leased for profit,
The plaintiff contends that the tax was invalid in form, for want of a more particular description of the property assessed. But inasmuch as the plaintiff brought in no list of property to the assessors, the want of a more particular description did not render the tax invalid.
The assessment was sufficient in form.
Judgment for the defendant affirmed.
The bill of exceptions recited that the Board of Assessors on May 1, 1893, assessed the Lamson Consolidated Store Service Company on personal estate or income as follows: “ Personal Estate, $50,000; Tax on Personal Estate, $640; Total Tax, $640”; that the above were the only records of the assessment, and were in the books of assessment of property kept in the, office of the board, and that no list of the valuation of the property and the assessment thereon, nor any attested copy thereof, was deposited in the office of the board for public inspection before the tax assessed as above was committed to the collector for collection, except the book above stated in the office of the board, which book was open to public inspection.