Selden v. Brooke
Supreme Court of Virginia
Appeal from a decree in. chancery of the Law and Chancery Court- of the city of Norfolk. The collector of delinquent personal property taxes filed his petition in the chancery suit of Selden v. Salden eí als., pending in said court, in which the trustee holding the funds sought to be taxed was appointed, praying to he admitted a party, and that certain taxes he decreed and paid over to him. From a decree in favor of the collector, the trustee holding the fund appeals.
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Appeal from a decree in. chancery of the Law and Chancery Court- of the city of Norfolk. The collector of delinquent personal property taxes filed his petition in the chancery suit of Selden v. Salden eí als., pending in said court, in which the trustee holding the funds sought to be taxed was appointed, praying to he admitted a party, and that certain taxes he decreed and paid over to him. From a decree in favor of the collector, the trustee holding the fund appeals. The opinion states the principal facts of the case. It was agreed by counsel that the beneficiary for life of the trust fund…
1Opinion of the CourtWhittle, J.
This case involves the validity of certain taxes assessed by the city of Norfolk for the years 1898, 1899 and 1900, upon a trust fund consisting of intangible personal property in the hands of a non-resident trustee, in the income of which the cestui que trust, Elizabeth T. Selden, a citizen of the State domiciled in that city, has a life estate.
The trustee was appointed and bonded by a decree of the Corporation Court of the city of Norfolk, which had jurisdiction of the fund, and which directed the trustee to pay the income and revenue accruing therefrom to the cestui que trust “during her…
2Cases cited2 opinions
- Commonwealth v. Williams'Supreme Court of Virginia · 1904
- Hunt v. PerryMassachusetts Supreme Judicial Court · 1896
3Cited by5 opinions
- Pendleton v. CommonwealthSupreme Court of Virginia · 1909
- City of St. Albans v. AverySupreme Court of Vermont · 1921
- Wise v. CommonwealthSupreme Court of Virginia · 1918
- Trust Co. of Norfolk v. CommonwealthCourt of Appeals of Virginia · 1928
- Ellett v. CommonwealthSupreme Court of Virginia · 1922