Inhabitants of Freetown v. Fish
Massachusetts Supreme Judicial Court
Bill in equity, filed July 6, 1876, by the inhabitants of the town of Freetown and the tax collector of that town, against the trustees under the will of Job Terry, late of Freetown, deceased, containing the following allegations : That Job Terry died in 1861, leaving a will which contained the following bequest: “ I give, bequeath and devise all my bank and railway stock, wheresoever being, unto Henry H. Fish and Leander Borden of Fall River, in said county of Bristol, to…
Read the full summary
Bill in equity, filed July 6, 1876, by the inhabitants of the town of Freetown and the tax collector of that town, against the trustees under the will of Job Terry, late of Freetown, deceased, containing the following allegations : That Job Terry died in 1861, leaving a will which contained the following bequest: “ I give, bequeath and devise all my bank and railway stock, wheresoever being, unto Henry H. Fish and Leander Borden of Fall River, in said county of Bristol, to have and to hold the said stocks upon the trusts and for the purposes and intents hereinafter mentioned; that is to say,…
1Opinion of the CourtMorton, J.
In Hathaway v. Fish, 13 Allen, 267, which was an action of contract brought by the collector of the town of Freetown to recover a tax for the year 1865, assessed upon the trust fund in the hands of the defendants, the court held that the fund was an accumulating fund which, under the Gen. Sts. c. 11, § 12, cl. 6, was taxable only to the heirs at law at their place of residence and not to the trustees. This is decisive of the case at bar. There has been no change in the circumstances of the parties. Now, as then, the heirs at law reside in Freetown.' They alone are taxable upon this fund, and…
2Cited by2 opinions
- Davis v. MacyMassachusetts Supreme Judicial Court · 1878
- Parkhurst v. Inhabitants of WinchesterMassachusetts Supreme Judicial Court · 1919