Sherwin v. Mudge

Contract by the collector of the city of Boston against the administratrix of the estate of Andrew C. Mudge, deceased, for the amount of a tax assessed on May 1, 1875, on a stock of merchandise. The case was submitted to the Superior Court, and, after judgment for the defendant, to this court on appeal, on an agreed statement of facts, in substance as follows : Mudge died on March 20, 1875, and the defendant was duly-appointed administratrix of his estate on March 22, 1875. The personal estate of Mudge at the time of his death consisted of a stock of dry goods, in a shop in Boston, leased to…