200 Mass. 378 | Mass. | 1909
The plaintiff brings this action as collector of taxes of the town of Chelmsford, to recover a tax assessed upon the personal property off the defendant on May 1, 1904. His right to recover is questioned only on the ground that a part of the tax was assessed upon the defendant’s money at interest, secured by mortgages on St. Peter’s Cemetery in the city of Lowell, which cemetery is exempt from taxation under the R. L. c. 12, § 5, cl. 8.
Seemingly the case might be decided in favor of the plaintiff on the ground that, if the tax was wrongly assessed, the defendant’s only remedy was by an application for an abatement. R. L. c. 12, §§ 73, 74. Hicks v. Westport, 130 Mass. 478. But as both parties have argued the question whether the property is liable to taxation, we prefer to put our decision on broader grounds.
The R. L. c. 12, § 2, provide that “All property real and personal situated within the Commonwealth, . . . unless ex
It follows that there is no ground for the defendant’s contention that the tax upon these mortgage loans was wrongly assessed.
Exceptions overruled.