Massachusetts General Hospital v. City of Boston
Massachusetts Supreme Judicial Court
Contract for $2,564.10 paid under protest as a tax assessed on May 1, 1909. Writ dated June 6, 1910. In the Superior Court the case was heard by Hitchcock, J., upon an agreed statement of facts.
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Contract for $2,564.10 paid under protest as a tax assessed on May 1, 1909. Writ dated June 6, 1910. In the Superior Court the case was heard by Hitchcock, J., upon an agreed statement of facts. It appeared that the property upon which the tax in question was assessed included several parcels which passed under the first codicil of the will of George F. Parkman, late of Boston, who died on September 16, 1908, giving the residue of the estate to the defendant to constitute a fund, the income of which was to be applied to the maintenance and improvement of the Common and parks of Boston. On…
1Opinion of the CourtSheldon, J.
This case is governed by Burr v. Boston, 208 Mass. 537. As was said there, the city had unconditionally accepted Mr. Parkman’s devise on the terms on which it was made. The *22authority given by the city to its treasurer to receive and hold the property was merely its designation of the officer who was to have charge thereof. The title was not in the executor, but in the city. If the executor was allowed to manage the property, to collect the rents and profits and mingle these with other funds for which he was afterwards to account, this in no way affected the legal title or the property rights…
2Cases cited3 opinions
- Towle v. SwaseyMassachusetts Supreme Judicial Court · 1870
- Burr v. City of BostonMassachusetts Supreme Judicial Court · 1911
- Campbell v. HavenMassachusetts Supreme Judicial Court · 1912
3Cited by5 opinions
- Thibbitts v. CrowleyMassachusetts Supreme Judicial Court · 1989
- Olds v. Little Horse Creek Cattle Co.Wyoming Supreme Court · 1914
- Bailey v. SmithMassachusetts Supreme Judicial Court · 1916
- Stoneman v. City of BostonMassachusetts Supreme Judicial Court · 1928
- Collector of Taxes v. OldfieldMassachusetts Supreme Judicial Court · 1914