Taylor v. Wilcox
Massachusetts Supreme Judicial Court
Two appeals to the Superior Court from the disallowance by the Court of Insolvency of a claim, alleged to be preferred, against the insolvent estate of the Acworth Manufacturing Company. The cases were heard together, before Bishop, J., who reported them for the determination of this court. The facts appear in the opinion.
1Opinion of the CourtBarker, J.
These appeals are from the disallowance by the Court of Insolvency of claims presented in that court against the estate of the Acworth Manufacturing Company. Both claims are for the same debt, namely, a tax of $222.91, assessed as of May 1, 1892, upon land of the company, and paid on May 7, 1894, by the appellant Maria Wilcox, who on the next day made two proofs of the tax as a preferred debt, one in her own name, and one as agent and on behalf of the town and its tax collector, but for her own benefit. Both claims were disallowed by the Insolvency Court on May 11, 1894, and appeals were…
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