City National Bank v. Charles Baker Co.
Massachusetts Supreme Judicial Court
Petition of the city of Worcester to intervene in a suit brought by the City National Bank against the Charles Baker Company, in which a receiver had been appointed, alleging, that the receiver had in his hands on May 1,1900, cash to the amount of $51,520.10 available for the purpose of paying a dividend to the creditors of the company, and was on that day lawfully assessed in the city of Worcester for taxes upon personal property in the sum of $656, and praying for an order…
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Petition of the city of Worcester to intervene in a suit brought by the City National Bank against the Charles Baker Company, in which a receiver had been appointed, alleging, that the receiver had in his hands on May 1,1900, cash to the amount of $51,520.10 available for the purpose of paying a dividend to the creditors of the company, and was on that day lawfully assessed in the city of Worcester for taxes upon personal property in the sum of $656, and praying for an order of the court that the taxes be paid as a preferred claim out of the assets in the hands of the receiver, filed June 12,…
1Opinion of the CourtHolmes, C. J.
It does not appear precisely what the nature of the present suit is. But it sufficiently appears that the property of the defendant company is in the hands of a receiver, and that the city of Worcester seeks by the petition before us to make him pay a tax assessed to him upon that property, so far as. it is personal. The real estate and machinery were assessed to the defendant corporation until they were sold. The question is whether a receiver is taxable for personal property of a corporation in his hands. In order to make him so of course a statute must be shown which by a fair construction…
2Cases cited8 opinions
- Union Bank of Chicago v. Kansas City BankSupreme Court of the United States · 1890
- Chautauque County Bank v. . RisleyNew York Court of Appeals · 1859
- Hayward v. LessonMassachusetts Supreme Judicial Court · 1900
- Ellis v. Boston, Hartford & Erie RailroadMassachusetts Supreme Judicial Court · 1871
- Commonwealth v. Lancaster Savings BankMassachusetts Supreme Judicial Court · 1878
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- Tyler v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
- Hamilton Manufacturing Co. v. City of LowellMassachusetts Supreme Judicial Court · 1931
- Hill v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1918
- Collector of Taxes v. Revere Building, Inc.Massachusetts Supreme Judicial Court · 1931
13 more not listed; retrieve them via the Exa API.