Collector of Taxes v. Oldfield
Massachusetts Supreme Judicial Court
Contract for $1,510, taxes assessed for the years 1912 and 1913 against the defendants as trustees of the Hicks Reserve Fund.
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Contract for $1,510, taxes assessed for the years 1912 and 1913 against the defendants as trustees of the Hicks Reserve Fund. Writ dated February 16, 1914. In the Superior Court the case was heard upon an agreed statement of facts by Hall, J. Material facts were as follows: ' The Hicks Reserve Fund is a fund created in 1883 by one Cyrus Hicks, who then gave to the town of Norton, subject to the terms of the declaration of trust hereinafter set out so far as they applied to the Hicks Reserve Fund, a small sum of money to be accumulated until the income from the principal sum reached $5,000, at…
1Opinion of the CourtSheldon, J.
Subject to the provisions for accumulation, this fund is held in trust to apply the income, partly to the care and adornment of a public cemetery situated in the town of Norton and being the property of that town, and partly to the general expenses of that town. These are proper objects of a public charitable trust. Jackson v. Phillips, 14 Allen, 539, 552, 556. Burbank v. Burbank, 152 Mass. 254, 256. Morse v. Natick, 176 Mass. 510, 513. Mitford v. Reynolds, 1 Phil. 185. Nightingale v. Goulburn, 5 Hare, 484. Attorney General v. Lonsdale, 1 Sim. 105.
A provision for accumulation, unless it is…
2Cases cited13 opinions
- Burbank v. BurbankMassachusetts Supreme Judicial Court · 1890
- Milford Water Co. v. Inhabitants of HopkintonMassachusetts Supreme Judicial Court · 1906
- Little v. City of NewburyportMassachusetts Supreme Judicial Court · 1912
- Burr v. City of BostonMassachusetts Supreme Judicial Court · 1911
- Codman v. BrighamMassachusetts Supreme Judicial Court · 1905
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3Cited by3 opinions
- Frazier v. Merchants National BankMassachusetts Supreme Judicial Court · 1936
- Peirce v. Attorney GeneralMassachusetts Supreme Judicial Court · 1920
- Peakes v. BlakelyMassachusetts Supreme Judicial Court · 1955