245 Mass. 45 | Mass. | 1923
This is a complaint under G. L. c. 59, § 65, in the nature of an appeal from the refusal of the assessors of the city of Lowell to abate a tax alleged by the complainant, a farmer, to have been unlawfully assessed upon four automobile trucks which were used by him “ solely for the operation of the farm and were required in carrying fertilizers to and over the farm, in gathering vegetables and other farm products raised on the farm and in transporting the farm products to the market for sale.” The assessors for purposes of taxation valued the trucks on April 1, 1921, at $2,700 and assessed the complainant as the owner for the sum of $84.78. The case was heard on an agreed statement of facts by a judge of the Superior Court, who found for the respondent and reported the case to this court.
The question is, whether the trucks are exempt from taxation as “ farming utensils ” under G. L. c. 59, § 5, cl. 20.
It is the policy of our tax statutes that all property of the inhabitants of the Commonwealth should contribute in fair and just proportion to the expense of government. Redemptorist Fathers v. Boston, supra. Opinion of the Justices, 195 Mass. 607, 609. Sullivan v. Ashfield, 227 Mass. 24. Having in mind this policy, and that the burden is on the complainant to show that he is clearly entitled to the exemption, we are of opinion that he has failed to sustain that burden. This court has already decided that the statute relating to exemptions from attachment and execution was not intended
So ordered.