Dallinger v. Rapello
U.S. Circuit Court for the District of Massachusetts
Action of contract, brought in the superior court for the county of Middlesex and commonwealth of Massachusetts, under Gen. St. c. 12, § 20, by the collector of taxes of the city of Cambridge, against the executor of the will of Francis Sumner, to recover taxes assessed upon the defendant by the assessors of that city.
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Action of contract, brought in the superior court for the county of Middlesex and commonwealth of Massachusetts, under Gen. St. c. 12, § 20, by the collector of taxes of the city of Cambridge, against the executor of the will of Francis Sumner, to recover taxes assessed upon the defendant by the assessors of that city. The declaration alleged that Sumner, who last dwelt in Cambridge, died in February, 1878, leaving a large taxable estate in personal property, and a will, which was duly admitted to probate in the county of. Middlesex, and the defendant there appointed executor, in February,…
1Opinion of the Court
Gray, Justice.
The declaration does not allege that the testator left, or that his exec itor holds, any personal property situated within the commonwealth of Massachusetts, or taxable therein, or that the *33executor, or any legatee, distributee, or creditor is an inhabitant thereof. The allegation that the taxes were “duly assessed” shows only that they were assessed in proper form. And the final allegation, that the defendant owes the plaintiff the amount of the taxes, is a mere conclusion of law, which is not admitted by the demurrer. The taxes sued for are not of the nature of legacy or…
2Cases cited52 opinions
- Corfield v. CoryellU.S. Circuit Court for the District of Eastern Pennsylvania · 1823
- Witherspoon v. DuncanSupreme Court of the United States · 1867
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
- Green v. Van BuskirkSupreme Court of the United States · 1869
- St. Louis v. Ferry Co.Supreme Court of the United States · 1871
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3Cited by3 opinions
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