Anthony v. Caswell
Supreme Court of Rhode Island
Exceptions to the Court of Common Pleas. This was a special action on the case, brought by the collector of taxes of the town of Jamestown, in the Court of Common Pleas. The defendant pleaded specially, and the plaintiff demurred to the special plea. The demurrer was overruled by the Court of Common Pleas, and the plaintiff excepted.
1Opinion of the CourtDukfee, C. J.
This is an action for taxes assessed against the defendant as trustee of Philip Caswell and Elizabeth Caswell, under the will of Philip Caswell, Jun. The taxes were assessed, in 1881, 1882, 1883, and 1884, in the town of Jamestown, where the said Philip and Elizabeth then resided. The defendant pleads a special plea, setting forth that for more than fifteen years last past he has not owned any real or other property as trustee in Jamestown, or in the State, and has not resided in the State, but has been a domiciled inhabitant and citizen of the State of New York. The plaintiff demurs to the…
2Cited by4 opinions
- City of St. Albans v. AverySupreme Court of Vermont · 1921
- Estate of Wickes v. SteinSupreme Court of Rhode Island · 1970
- Lowry v. County of Los AngelesCalifornia Court of Appeal · 1918
- Bodell v. CoteSupreme Court of Rhode Island · 1969