Carleton v. Inhabitants of Ashburnham
Massachusetts Supreme Judicial Court
Contract to recover the amount oi a tax assessed in May L866 to the plaintiff, as administratrix of the estate of her deceased husband, and alleged to have been paid by her under protest. The case was referred by agreement of parties and rule of the superior court.
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Contract to recover the amount oi a tax assessed in May L866 to the plaintiff, as administratrix of the estate of her deceased husband, and alleged to have been paid by her under protest. The case was referred by agreement of parties and rule of the superior court. The referee reported that, before the assessment, an informal settlement and distribution of the whole of the husband’s estate had been made between the plaintiff and the other persons interested therein, and that the assessors of the defendants had been notified of this settlement and distribution, but that the plaintiff never…
1Opinion of the CourtColt, J.
Upon the facts reported, there is no error in matter of law in the award of the referee.
1, Before the assessment was made, there was a settlement and distribution of the estate, by amicable arrangement among all parties interested, of which the assessors were notified. We cannot construe the seventh clause of the Gen. Sts. c. 11, § 12, as requiring that the estate shall be distributed and paid over, under a formal settlement and decree in the probate court, before it can be exempt from taxation to the administrator. If this were so, then all estates must go through a regular course of…
2Cited by12 opinions
- Welch v. City of BostonMassachusetts Supreme Judicial Court · 1912
- Central National Bank v. City of LynnMassachusetts Supreme Judicial Court · 1927
- Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
- Lee v. FowlerMassachusetts Supreme Judicial Court · 1928
- S. S. Pierce Co. v. FiskeMassachusetts Supreme Judicial Court · 1921
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