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action affg affirmed agreement alleged amendment amount appeared applied asserted assessed authority Bank bill bonds capital cause charter claim clause concealment condition consideration considered constitute construction contained continued contract of tax corporation County court created decision defendant demurrer duty earlier effect evidence existence express facts Federal firm franchise granted ground held holding impaired imposed income injury intent interest involved issued judgment L ed laches land later legislative legislature limitations lots Mass meaning ment obligation operation opinion original owner paid particular parties partnership passed person plaintiff pleaded pointed present privileges protection provision purchaser question railroad reason received recognized relating repeal result road rule specified statute street suit tax exemption taxation tion tract trust United