The three preceding decisions of the Supreme Judicial Court of Massachusetts against the rights of the women of the commonwealth were as follows: The first decision was in the case of Sarah E. Wall of Worcester, who had refused to pay her taxes under the following protest:
Believing with the immortal Declaration of Independence that taxation and representation are inseparable; believing that the constitution of the State furnishes no authority for the taxation of woman; believing also that the constitution of the higher law of God, written on the human soul, requires us, if we would be worthy the rich inheritance of the past and true to ourselves and the future, to yield obedience to no statute that shall tend to fetter its aspirations, I shall henceforth pay no taxes until the word male is stricken from the voting clauses of the constitution of Massachusetts.
Miss Wall was prosecuted by the city collector, and she carried her case before the Supreme Court, where she appeared for herself, W. A. Williams appearing for the collector. In an account of this matter in 1881, Miss Wall says: "Although it was in 1858 that my resistance to taxation commenced, it was not until 1863 that the contest terminated and the decision was rendered. I think the Supreme Court would always find some way to evade a decision on this question."
Wheeler vs. Wall, 6 Allen, 558: By the constitution of Massachusetts, c. 1, § 1, article 4, the legislature has 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. The 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.—[Opinion by the chief-justice, George Tyler Bigelow.
The second decision on the will of Francis Jackson is copied verbatim from Allen's Reports:
Jackson vs. Phillips and others, 14 Allen, 539: A bequest to trustees, to be expended at their discretion, * * * * "to secure the passage of laws granting whether women, married or unmarried, the right to vote, to hold office, to hold, manage and devise property, and all other civil rights enjoyed by men," is not a charity.