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7 Massachusetts opinions name it 3 courts 1993–2012 0 in the last five years
The cases below were cited by Massachusetts courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Emerson College v. City of Bostongreen2 sentences1994Boston Gas urges the court to reconsider whether the Ordinance No. T-161 fee complies with the first two prongs of the Emerson College test. 3 In Emerson College v. Boston, 391 Mass. 415, 424-25 (1984), the Supreme Judicial Court established three criteria to distinguish fees from taxes. 1. [T]hey are charged in exchange for a particular governmental service which benefits the party paying the fee in a manner not shared by other members of society. 2. [T]hey are paid by choice, in that the party paying the fee has the option of not utilizing the governmental service and thereby avoiding the ch 1994Boston Gas urges the court to reconsider whether the Ordinance No. T-161 fee complies with the first two prongs of the Emerson College test. 3 In Emerson College v. Boston, 391 Mass. 415, 424-25 (1984), the Supreme Judicial Court established three criteria to distinguish fees from taxes. 1. [T]hey are charged in exchange for a particular governmental service which benefits the party paying the fee in a manner not shared by other members of society. 2. [T]hey are paid by choice, in that the party paying the fee has the option of not utilizing the governmental service and thereby avoiding the ch | 3 | 3 |
Berry v. Town of Danversgreen2 sentences2012Nuclear Metals, supra at 206 n.11, noted that Berry v. Danvers, 34 Mass. App. Ct. 507 (1993), also was not controlling authority in its analysis of the voluntariness requirement in the Emerson College factors. 2012Nuclear Metals, supra at 206 n.11, noted that Berry v. Danvers, 34 Mass. App. Ct. 507 (1993), also was not controlling authority in its analysis of the voluntariness requirement in the Emerson College factors. | 1 | 2 |
Commonwealth v. Plaistedgreen2 sentences2003Fall River may charge a fee for reasonable expenses incident to enforcement of the statutory requirement that it issue burial permits, as municipalities have authority to impose fees “to cover reasonable expenses incident to the enforcement of the rules.” Commonwealth v. Plaisted, 148 Mass. 375, 382 (1889). 2003Fall River may charge a fee for reasonable expenses incident to enforcement of the statutory requirement that it issue burial permits, as municipalities have authority to impose fees “to cover reasonable expenses incident to the enforcement of the rules.” Commonwealth v. Plaisted, 148 Mass. 375, 382 (1889). | 1 | 1 |
Morton v. Town of Hanovergreen2 sentences2003See Morton v. Hanover, 43 Mass. App. Ct. 197, 202 (1997). 2003See Morton v. Hanover, 43 Mass. App. Ct. 197, 202 (1997). | 1 | 1 |
Town of Winthrop v. Winthrop Housing Authoritygreen2 sentences1997Compare, for example, Town of Winthrop v. Winthrop Housing Authority, 27 Mass.App.Ct. 645, 647 (1989) (holding that annual charges for the use of a town’s common sewer was a fee and not a tax where the use of a common sewer was a benefit distinct from that originally conferred by building it and was therefor sufficiently particularized; where properly owners were not required by any health or safety measure to connect to the town sewer; and where the charges were based on a percentage of yearly metered water consumption and reasonably compensated the town for the costs of operating and maintai 1997Compare, for example, Town of Winthrop v. Winthrop Housing Authority, 27 Mass.App.Ct. 645, 647 (1989) (holding that annual charges for the use of a town’s common sewer was a fee and not a tax where the use of a common sewer was a benefit distinct from that originally conferred by building it and was therefor sufficiently particularized; where properly owners were not required by any health or safety measure to connect to the town sewer; and where the charges were based on a percentage of yearly metered water consumption and reasonably compensated the town for the costs of operating and maintai | 1 | 1 |
Fluharty v. Board of Selectmengreen1 sentence1993The judge also correctly viewed the sewer connection charge as failing the second Emerson College test for a valid fee, i.e., in being mandatory, rather than optional. 6 Although, “[i]n the absence of an appropriate health and safety measure requiring a sewer connection ... the use of the common sewer is a matter for decision by the owner,” Fluharty v. Selectmen of Hardwick, 382 Mass. 14, 17 (1980), just such a measure, requiring sewer connection in the instant circumstances, appears in the State Environmental Code: *513 “No individual sewage disposal system or other means of sewage disposal s | 1 | 1 |
Sniffin v. Prudential Insurance Co. of Americagreen2 sentences1993Co., 11 Mass. App. Ct. 714, 724 (1981). 1993Co., 11 Mass. App. Ct. 714, 724 (1981). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Massachusetts. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Nuclear Metals, Inc. v. Low-Level Radioactive Waste Management Board
green
2 sentences2012Nuclear Metals, supra at 206 n.11, noted that Berry v. Danvers, 34 Mass. App. Ct. 507 (1993), also was not controlling authority in its analysis of the voluntariness requirement in the Emerson College factors. 2012Nuclear Metals, supra at 206 n.11, noted that Berry v. Danvers, 34 Mass. App. Ct. 507 (1993), also was not controlling authority in its analysis of the voluntariness requirement in the Emerson College factors. | 1 | 2012–2012 |
Silva v. City of Fall River
green
2 sentences2008In fact, the Silva v. Fall River court considered all three of the Emerson College factors in determining the burial permit charge to be a tax: “We think that the burial permit charge is better characterized as a tax than a fee because the payer of the fee derives no benefit that is not shared by the general public, proper interment is mandatory, and it does not appear in the record that the funds are used to defray the cost of enforcing the relevant regulations.” Silva v. Fall River, 59 Mass. App. Ct. at 807 . 2008In fact, the Silva v. Fall River court considered all three of the Emerson College factors in determining the burial permit charge to be a tax: “We think that the burial permit charge is better characterized as a tax than a fee because the payer of the fee derives no benefit that is not shared by the general public, proper interment is mandatory, and it does not appear in the record that the funds are used to defray the cost of enforcing the relevant regulations.” Silva v. Fall River, 59 Mass. App. Ct. at 807 . | 1 | 2008–2008 |
State of Maine v. Department of Navy
green
2 sentences1995For example, in Maine v. Department of Navy, supra, the United States Court of Appeals for the First Circuit considered licensing and per-pound generation charges levied on the Navy by environmental authorities in Maine to provide for the safe disposition of hazardous waste produced at the Navy’s shipyard at Kittery. 1995For example, in Maine v. Department of Navy, supra, the United States Court of Appeals for the First Circuit considered licensing and per-pound generation charges levied on the Navy by environmental authorities in Maine to provide for the safe disposition of hazardous waste produced at the Navy’s shipyard at Kittery. | 1 | 1995–1995 |
Commonwealth v. Caldwell
green
2 sentences1993Authy., 27 Mass. App. Ct. at 646-648 (both Caldwell and Winthrop describing the Emerson College analysis as “the three-part test,” 25 Mass. App. Ct. at 95 ; 27 Mass. App. Ct. at 647). 7 We have previously observed that, “in order to determine whether an action may be maintained as a class action, the court must carefully apply the criteria set forth in rule 23 ... to the facts of the case.” Sniffin v. Prudential Ins. 1993Authy., 27 Mass. App. Ct. at 646-648 (both Caldwell and Winthrop describing the Emerson College analysis as “the three-part test,” 25 Mass. App. Ct. at 95 ; 27 Mass. App. Ct. at 647). 7 We have previously observed that, “in order to determine whether an action may be maintained as a class action, the court must carefully apply the criteria set forth in rule 23 ... to the facts of the case.” Sniffin v. Prudential Ins. | 1 | 1993–1993 |