Bangs v. Inhabitants of Brewster
Massachusetts Supreme Judicial Court
Contract to recover the amount of a tax assessed by the defendants on the plaintiff, for the year 1869, and paid by him under protest.
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Contract to recover the amount of a tax assessed by the defendants on the plaintiff, for the year 1869, and paid by him under protest. At the trial in the Superior Court, before Brighami, C. J., the following facts appeared: The plaintiff was born in Brewster, and continued to reside there until 1867. He was a shipmaster, and arrived at Brewster from a voyage in July 1867. In the following October, he became engaged to marry a woman who resided in Orleans, and previous to the engagement and until the marriage he made temporary visits to her in Orleans. In November he married her in Chelsea,…
1Opinion of the CourtMorton, J.
The question at the trial was whether the plain tiff had on May 1, 1869, acquired a domicil in Orleans. There is no doubt as to the rule of law that the plaintiff’s domicil of origin in Brewster adhered to him until he had acquired a domi cil somewhere else, and that in order to effect a change of domicil *385he must not only have had the intent to make his home in some other town, but he must in fact have made his home there. The intent and the act must concur, and until the intent was consummated by an actual removal of his home, no change of domicil was effected. Whitney v. Sherborn, 12 Allen,…
2Cited by9 opinions
- Shilkret v. HelveringCourt of Appeals for the D.C. Circuit · 1943
- McIntosh v. Maricopa CountyArizona Supreme Court · 1952
- Howard v. SkinnerCourt of Appeals of Maryland · 1898
- Tax Collector of Lowell v. HanchettMassachusetts Supreme Judicial Court · 1922
- Petition of OganesoffDistrict Court, S.D. California · 1927
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