Massachusetts Supreme Judicial Court October 15, 1852 (Field v. City of Boston)

Dewey, J.

The St. of 1839, c. 139, gives no authority for taxation in a case like the present. It assumed, as applicable to the case of taxing stocks in trade, that the party to be taxed had hired or occupied a store or shop in the place where such stocks in trade were to be taxed, on the 1st day of May of the *67year in which taxes were assessed.