Hemenway v. Inhabitants of Milton
Massachusetts Supreme Judicial Court
Petition under St. 1909, c. 490, Part I, § 77, filed in the Superior Court on August 4, 1913, by the trustees under the will of Augustus Hemenway, late of Canton, who died on June 16, 1876, leaving, besides real and personal estate in this Commonwealth, certain real estate in the State of New York, appealing from a refusal of the assessors of the respondent to abate an additional tax of $2,300 assessed upon personal property held by the petitioners under the sixth clause of…
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Petition under St. 1909, c. 490, Part I, § 77, filed in the Superior Court on August 4, 1913, by the trustees under the will of Augustus Hemenway, late of Canton, who died on June 16, 1876, leaving, besides real and personal estate in this Commonwealth, certain real estate in the State of New York, appealing from a refusal of the assessors of the respondent to abate an additional tax of $2,300 assessed upon personal property held by the petitioners under the sixth clause of the will of their testator, which is described sufficiently in the opinion. The case was submitted upon an agreed…
1Opinion of the CourtRugg, C. J.
The petitioners are residents of Massachusetts, but not of Milton. They have been appointed by the Probate *231Court for Norfolk County trustees generally under the will of a testator who died a resident of Massachusetts. They also have been appointed by the appropriate court of the State of New York trustees under the sixth clause of the will whereby the testator disposed of all his “land and real estate lying in the State of New York.” As trustees they hold certain personal property acquired in substitution for a part of this real estate. The bonds and other securities, part of which are notes…
2Cases cited6 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Hess v. ReynoldsSupreme Court of the United States · 1885
- Rackemann v. TaylorMassachusetts Supreme Judicial Court · 1910
- Goodsite v. LaneCourt of Appeals for the Sixth Circuit · 1905
- Hunt v. PerryMassachusetts Supreme Judicial Court · 1896
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Massachusetts General Hospital v. Inhabitants of BelmontMassachusetts Supreme Judicial Court · 1919
- Harrison v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1930
- Assessors of Brookline v. Prudential Insurance Co. of AmericaMassachusetts Supreme Judicial Court · 1941
- Texas Fidelity & Bonding Co. v. City of AustinTexas Supreme Court · 1922
- Welch v. City of BostonMassachusetts Supreme Judicial Court · 1915
5 more not listed; retrieve them via the Exa API.