Bent v. Inhabitants of Hubbardston
Massachusetts Supreme Judicial Court
Bill in equity, filed April 10, 1884, alleging that the plaintiff was duly chosen, appointed, and qualified as the assignee in insolvency of Elijah A. Warren; that the defendant town presented against said insolvent estate a claim for a debt due by Warren to the town, for taxes collected by him as collector of the town, and unaccounted for by him; that said claim was proved and allowed by the court of insolvency; that in the order for payment of a dividend on said estate,…
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Bill in equity, filed April 10, 1884, alleging that the plaintiff was duly chosen, appointed, and qualified as the assignee in insolvency of Elijah A. Warren; that the defendant town presented against said insolvent estate a claim for a debt due by Warren to the town, for taxes collected by him as collector of the town, and unaccounted for by him; that said claim was proved and allowed by the court of insolvency; that in the order for payment of a dividend on said estate, passed by said court on April 1, 1884, said debt was ordered to be paid as a preferred debt, under the Pub. Sts. c. 157, §…
1Opinion of the CourtDevens, J.
It is provided by the Pub. Sts. c. 157, § 104, that, in the order for a dividend on an insolvent estate, “ the following claims shall be entitled to priority, and to be first paid in full in their order: First, All debts due to the United States, and all debts due to and taxes assessed by this State, or any county, *100city, or town therein.” We concur in the plaintiff’s view, that the taxes collected by Warren, the insolvent, as town collector, ceased to be taxes eo nomine, and constituted a debt due by Warren to the town. “The word ‘debts,’ ” says Mr. Justice Hubbard, in speaking of the…
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