Ricker v. American Loan & Trust Co.
Massachusetts Supreme Judicial Court
The first case was an action of contract, by the collector of taxes of the city of Boston, to recover the amount of a tax assessed as of May 1, 1883, by the assessors of said city, upon certain personal property held in trust by the defendant corporation for the New England Car Trust. The case was submitted to the Superior Court, and, after judgment for the plaintiff, to this court, on appeal, upon agreed facts, which appear in the opinion.
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The first case was an action of contract, by the collector of taxes of the city of Boston, to recover the amount of a tax assessed as of May 1, 1883, by the assessors of said city, upon certain personal property held in trust by the defendant corporation for the New England Car Trust. The case was submitted to the Superior Court, and, after judgment for the plaintiff, to this court, on appeal, upon agreed facts, which appear in the opinion. The second CASE was a petition for a writ of certiorari, to quash the proceedings of the respondents in refusing to abate the same tax. The case was heard…
1Opinion of the CourtC. Allen, J.
It is provided in the Pub. Sts. o. 11, § 24, that “ partners in mercantile or other business, whether residing in the same or in different places, may be jointly taxed under their partnership name, in the place where their business is carried on, for all the personal property employed in such business,” with certain exception's not here material. It is also provided in § 20, cl. 5, of the same chapter, that “ personal property held in trust by an executor, administrator, or trustee, the income of which is payable to another person, shall be assessed to the executor, administrator, or trustee,…
2Cases cited7 opinions
- Beaston v. Farmers' Bank of Del.Supreme Court of the United States · 1838
- Gleason v. McKayMassachusetts Supreme Judicial Court · 1883
- Attorney General v. Bay State Mining Co.Massachusetts Supreme Judicial Court · 1868
- Hoadley v. County Commissioners of EssexMassachusetts Supreme Judicial Court · 1870
- Whitman v. PorterMassachusetts Supreme Judicial Court · 1871
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3Cited by20 opinions
- Williams v. Inhabitants of MiltonMassachusetts Supreme Judicial Court · 1913
- State Street Trust Co. v. HallMassachusetts Supreme Judicial Court · 1942
- Home Lumber Co. v. HopkinsSupreme Court of Kansas · 1920
- Flint v. CodmanMassachusetts Supreme Judicial Court · 1924
- Newport Co. v. Tax CommissionWisconsin Supreme Court · 1935
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