COLLECTOR OF TAXES OF BOSTON v. CIGARETTE SERVICE CO.


325 Mass. 162 (1950)

89 N.E.2d 787

COLLECTOR OF TAXES OF BOSTON vs. CIGARETTE SERVICE CO. INC.

Supreme Judicial Court of Massachusetts, Suffolk.

January 3, 1950.


Attorney(s) appearing for the Case

W.H. Kerr, for the plaintiff.

J.S. Ellis, for the defendant.

Present: QUA, C.J., RONAN, WILKINS, SPALDING, & COUNIHAN, JJ.


WILKINS, J.

This is an action of contract in five counts against a domestic business corporation, as defined in G.L. (Ter. Ed.) c. 63, § 30, cl. 1, to collect unpaid taxes upon tangible personal property assessed to the defendant by the assessors of the city of Boston for the years 1939, 1940, 1941, 1942, and 1943, respectively. G.L. (Ter. Ed.) c. 60, § 35. See now St. 1946, c. 251, §§ 1, 3. The property consisted entirely of cigarette vending...

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