Hunt v. Perry
Massachusetts Supreme Judicial Court
Three actions of contract, by the collector of taxes of the town of Braintree for 1898, to recover the amount of a tax assessed to the defendants respectively. The cases were tried together in the Superior Court, without a jury, before Hammond, J., who reported them for the determination of this court, in ' substance as follows.
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Three actions of contract, by the collector of taxes of the town of Braintree for 1898, to recover the amount of a tax assessed to the defendants respectively. The cases were tried together in the Superior Court, without a jury, before Hammond, J., who reported them for the determination of this court, in ' substance as follows. The defendant in the first ease is the widow, and the defendants in the other two cases are the sons, of William S. Perry, who, being then an inhabitant of Brunswick in the State of Maine, died on April 8, 1873, leaving a will which was duly admitted to probate in…
1Opinion of the CourtAllen, J.
1. The defendants object that no statute authorizes
the taxes which were assessed upon them. By Pub. Sts. c. 11, § 20, cl. 5, it is provided in respect to personal property held in trust by an executor, administrator, or trustee, the income of which is payable to another person, that, “ if the executor, administrator, or trustee is not an inhabitant of the Commonwealth, it shall be assessed to the person to whom the income is payable, *290in the place where he resides.” * The defendants contend that this provision does not apply to a case where the trust was created by the will.of a testator who…
2Cases cited4 opinions
- Salem Iron Factory Co. v. Inhabitants of DanversMassachusetts Supreme Judicial Court · 1813
- Williston Seminary v. County CommissionersMassachusetts Supreme Judicial Court · 1888
- Noyes v. HaleMassachusetts Supreme Judicial Court · 1884
- Hubbard v. GarfieldMassachusetts Supreme Judicial Court · 1869
3Cited by8 opinions
- Maguire v. Tax CommissionerMassachusetts Supreme Judicial Court · 1918
- City of St. Albans v. AverySupreme Court of Vermont · 1921
- Tirrell v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1934
- Hemenway v. Inhabitants of MiltonMassachusetts Supreme Judicial Court · 1914
- Wise v. CommonwealthSupreme Court of Virginia · 1918
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