Peabody v. County Commissioners
Peabody v. County Commissioners
76 Mass. 97
Peabody v. County Commissioners
Opinion of the Court
The general rule established by the Rev. Sts. c. 7, § 9, is that persons are to be taxed on their personal property in the town of their residence. By § 13 partners are to be taxed as a sole party, and the place of business of partners is likened to the domicil of an individual. Section 2 of the St. of 1839, c. 139, did not alter this, but provided where movable property, as horses and vessels, should be taxed.
Writ of certiorari to issue.
But by St. 1859, c. 114, “ taxes on ships or vessels, owned by a copartnership, shall be assessed to each copartner, to the extent of his interest therein, in the town or city wherein he resides.”
Case-law data current through December 31, 2025. Source: CourtListener bulk data.