Singer Manufacturing Co. v. County Commissioners
Cases that cite this one
6 later published cases cite this decision.
- Alban Tractor Co. v. State Tax Commission (Md. 1959)
- State v. Burchfield Bros. (Ala. 1924)
- Singer Sewing Mach. Co. v. Cooper (District Court, S.D. Ohio 1920)
- Collector of Taxes v. Cigarette Service Co. (Mass. 1950)
- New England Mutual Life Insurance v. City of Boston (Mass. 1947)
- Ricker v. American Loan & Trust Co. (Mass. 1885)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
The only question is whether the sewing-machines in question were “ stock in trade,” within the meaning of the Pub. Sts. e. 11, § 20, cl. 1. It cannot be questioned that the machines kept by the petitioner in its store in Lynn, for the purpose of sale or letting, belonged to its stock in trade. We see no ground for the contention that a machine ceased to be stock in trade when a contract was made for its sale, or when it was let for hire, and the possession delivered to the lessee. By the contract under which the possession was delivered, the general and taxable property in the machines remained in the petitioner, and was held for the purposes of the business carried on at its store, as fully as if the machines
The fact that the petitioner had an office in Boston, under directions from which its agents in charge of the Lynn store acted, does not affect the question. Petition dismissed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.