Williston Seminary v. County Commissioners
Massachusetts Supreme Judicial Court
Petition for a writ of certiorari to quash the proceedings of the county commissioners of Hampshire in refusing to abate a tax assessed upon the Williston Seminary by the town of Easthampton.
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Petition for a writ of certiorari to quash the proceedings of the county commissioners of Hampshire in refusing to abate a tax assessed upon the Williston Seminary by the town of Easthampton. The petition alleged that the Williston Seminary was a corporation duly organized for educational purposes; that it was beneficially interested in bequests contained in the fourth and thirty-fourth clauses of the will of Samuel Williston, late of Easthampton, who died on July 18, 1874, and whose will was duly admitted to probate, which clauses were as follows: “ Fourth. I also give and bequeath to my…
1Opinion of the Court
0. Allen, J.
By the Pub. Sts. c. 11, § 20, cl. 6, “Personal property placed in the hands of a corporation or individual as an accumulating fund for the future benefit of heirs or other persons shall be assessed to such heirs or persons, if within the *430Commonwealth.” By the Pub. Sts, c. 3, § 3, el. 16, in the construction of statutes the word “ person ” may extend and be applied to bodies politic and corporate. Under these provisions the property in question has been assessed to the Williston Seminary, that being treated as the corporation for whose future benefit the property was held as an…
2Cited by25 opinions
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- Maguire v. Tax CommissionerMassachusetts Supreme Judicial Court · 1918
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