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SILVA v. CITY OF ATTLEBORO

SJC-10330

454 Mass. 165 (2009)

PAUL F. SILVA v. CITY OF ATTLEBORO & others.

Supreme Judicial Court of Massachusetts, Bristol.

June 26, 2009.

Attorney(s) appearing for the Case

Irene B. Schall for city of New Bedford.

Robert S. Mangiaratti for city of Attleboro.

Martin A. Silva for the plaintiff.

Steven A. Torres, City Solicitor, & Jane E. Estey, Assistant City Solicitor, for city of Taunton, submitted a brief.

Martha Coakley, Attorney General, & Peter Sacks, Assistant Attorney General, for the Commonwealth, amicus curiae, submitted a brief.

Juliana deHaan Rice, Town Counsel, & Thomas J. Urbelis, for City Solicitors & Town Counsel Association, amicus curiae, submitted a brief.

Present: MARSHALL, C.J., IRELAND, SPINA, COWIN, CORDY, BOTSFORD, & GANTS, JJ.

COWIN, J.

In this case, we are asked to consider whether a charge assessed by certain municipalities for the issuance of a burial permit is a lawful fee or an unlawful tax. The Appeals Court, applying our decision in Emerson College v. Boston, 391 Mass. 415 (1984) (Emerson College), held that the burial permit charge was an unlawful tax. See Silva v. Attleboro...

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