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88 Mass. 558

Wheeler v. Wall

Massachusetts Supreme Judicial Court

Decided October 15, 1863

Massachusetts Supreme Judicial Court · decided 1863-10-15

Contract brought by the collector of taxes for the city of Worcester, under Gen. Sts. c. 12, § 19, to recover taxes assessed by the city upon the personal estate of the defendant, for the years 1859, 1860 and 1861.

Decided 1863-10-15

Bigelow, C. J.

¶1By the constitution of Massachusetts, c. 1, § 1, art. 4, the legislature have power to impose taxes “ upon all the inhabitants of and persons resident and estates lying within the said commonwealth.” By the laws passed by the legislature, in pursuance of this power and authority, the defendant is liable to taxation, although she is not qualified to vote for the officers by whom the taxes were assessed.

¶2This court, acting under the constitution and bound to support it and maintain its provisions faithfully, cannot declare null and void a statute which has been passed by the legislature in pursuance of an express authority conferred by the constitution

¶3Judgment affirmed.

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