Ricker v. Brooks
Massachusetts Supreme Judicial Court
Bill in equity, under the Pub. Sts. c. 157, § 15, filed in this court on May 9, 1891, by the collector of the city of Boston, against the judge of the Court of Insolvency for Middlesex, the register of that court, a firm of insolvent debtors, and George R. Fowler and Henry P. Emerson, the assignees of the firm, alleging that a tax amounting to $106.40, due from such firm, was duly committed to the plaintiff for collection; that subsequently, on November 17, 1890, while the…
Read the full summary
Bill in equity, under the Pub. Sts. c. 157, § 15, filed in this court on May 9, 1891, by the collector of the city of Boston, against the judge of the Court of Insolvency for Middlesex, the register of that court, a firm of insolvent debtors, and George R. Fowler and Henry P. Emerson, the assignees of the firm, alleging that a tax amounting to $106.40, due from such firm, was duly committed to the plaintiff for collection; that subsequently, on November 17, 1890, while the tax was still due and unpaid, the firm, after making an assignment, for the benefit of creditors of the firm, to Fowler…
1Opinion of the CourtMorton, J.
The demurrer in this case was rightly sustained.
1. The bill, though brought in the name of the collector of taxes, contained no allegation that there had been a neglect to pay the taxes for three months after committal to the collector. The right of the collector to bring suit in his own name being purely statutory, it was necessary to allege the existence of the fact or facts on which his right to sue depended. St. 1889, c. 334, § 7.
2. It was expressly held in Winchester v. Thayer, 129 Mass. 129, a case similar to this, that the judge of the Court of Insol*403vency was improperly made a party…
2Cases cited1 opinion
- Winchester v. ThayerMassachusetts Supreme Judicial Court · 1880
3Cited by7 opinions
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- Lovejoy v. BaileyMassachusetts Supreme Judicial Court · 1913
- Reno v. CotterMassachusetts Supreme Judicial Court · 1921
- Harrington v. GliddenMassachusetts Supreme Judicial Court · 1901
- New England Trust Co. v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944
2 more not listed; retrieve them via the Exa API.