Court Opinion

ID: 6411563
Source: CourtListenerOpinion
Date Created: 2022-06-25 11:53:05.171131+00
Date Added: 2024-06-11T15:51:23.512323
License: Public Domain

By 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.”