Inhabitants of Essex v. Brooks
Massachusetts Supreme Judicial Court
Contract, against the executor of the will of Thomas O. H. P. Burnham, to recover a legacy. Writ dated September 12, 1898. The first count of the declaration alleged that Burnham died on November 13, 1891; that in his will he gave to the town of Essex the sum of “ twenty thousand dollars for the erection of a town hall and library for the use of its inhabitants ”; that the defendant as such executor had in his hands ample funds for the payment of all debts due from the…
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Contract, against the executor of the will of Thomas O. H. P. Burnham, to recover a legacy. Writ dated September 12, 1898. The first count of the declaration alleged that Burnham died on November 13, 1891; that in his will he gave to the town of Essex the sum of “ twenty thousand dollars for the erection of a town hall and library for the use of its inhabitants ”; that the defendant as such executor had in his hands ample funds for the payment of all debts due from the estate of Burnham, all charges of administration, and all bequests and devises; that the defendant as such executor had paid…
1Opinion of the CourtMorton, J.
The defendant raises a preliminary question of jurisdiction. He contends that the Probate Court has sole jurisdiction, subject to appeal to this court, of the question whether the legacies are subject to a tax under St. 1891, c. 425. He bases this contention on the provisions of § 14 of that act, which are as follows: “The Probate Court having jurisdiction of the settlement of the estate of the decedent, shall have jurisdiction to hear and determine all questions in relation to said tax that may arise affecting any devise, legacy, or inheritance under this act, subject to appeal as in other…
2Cases cited1 opinion
- Williston Seminary v. County CommissionersMassachusetts Supreme Judicial Court · 1888
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- Hooper v. ShawMassachusetts Supreme Judicial Court · 1900
- In re the Appraisal under the Transfer Acts of the Property of MosesAppellate Division of the Supreme Court of the State of New York · 1910
- City of Little Rock v. LinnSupreme Court of Arkansas · 1968
- In re the Estate of FrancisAppellate Division of the Supreme Court of the State of New York · 1907
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