Macy v. Inhabitants of Nantucket
Massachusetts Supreme Judicial Court
Bill in equity, in the nature of a bill of interpleader, against the town of Nantucket and the city of Boston, alleging that the plaintiff was, on May 1, 1875, trustee under the will of Selina Herring, late of Boston, deceased, to hold the estate as an accumulating fund until the decease of Thomas J. Herring, son of the testatrix, and upon his decease to divide the same among the grandchildren of the testatrix; that the plaintiff was a resident of Nantucket on that day, and…
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Bill in equity, in the nature of a bill of interpleader, against the town of Nantucket and the city of Boston, alleging that the plaintiff was, on May 1, 1875, trustee under the will of Selina Herring, late of Boston, deceased, to hold the estate as an accumulating fund until the decease of Thomas J. Herring, son of the testatrix, and upon his decease to divide the same among the grandchildren of the testatrix; that the plaintiff was a resident of Nantucket on that day, and that Thomas J. Herring was a resident of Boston; and that taxes had been assessed upon the personal estate of the trust…
1Opinion of the CourtGray, C. J.
By the law of this Commonwealth, the prompt and unembarrassed collection of taxes is deemed to be so necessary for the support of the government, that the collection of taxes on personal property is enforced by distress or imprisonment, and in no other manner, except in the peculiar cases in w/iich the collector is allowed to maintain an action for them, such as where the person taxed removes from the town, or dies, or being an unmarried woman, marries, after the assessment of the tax, or where the tax is upon the personal estate of a deceased person, Gen. Sts. c. 12, §§ 3, 4, 7, 13, 18-20.…
2Cases cited3 opinions
- Loud v. City of CharlestownMassachusetts Supreme Judicial Court · 1868
- Butterfield v. CaverlyMassachusetts Supreme Judicial Court · 1850
- Norton v. City of BostonMassachusetts Supreme Judicial Court · 1875
3Cited by4 opinions
- Wellesley College v. Attorney GeneralMassachusetts Supreme Judicial Court · 1943
- Welch v. City of BostonMassachusetts Supreme Judicial Court · 1911
- Sibley v. LivermoreMassachusetts Supreme Judicial Court · 1955
- Forest River Lead Co. v. City of SalemMassachusetts Supreme Judicial Court · 1896