Newburyport Turnpike Corp. v. Upton
This text of 12 Mass. 575 (Newburyport Turnpike Corp. v. Upton) is published on Counsel Stack Legal Research, covering Massachusetts Supreme Judicial Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
The tax act authorizes the taxes to be [*576] assessed upon the owners of real estate, whether such owners reside in the same town or district, or not. Or the assessors may set the taxes to the occupants. Where the occupants, as in the case at bar, are merely tenants at will, it is certainly more convenient that the owners should be charged directly with the tax.
Plaintiffs nonsuit.
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12 Mass. 575, Counsel Stack Legal Research, https://law.counselstack.com/opinion/newburyport-turnpike-corp-v-upton-mass-1815.