Deane v. Hathaway
Massachusetts Supreme Judicial Court
Contract, by the collector of taxes of Somerset, to recover of the administrator of the estate of Joseph Marble certain taxes assessed to him as such administrator in 1882. The case was submitted to the Superior Court, and, after judgment for the defendant, to this court on appeal, upon agreed facts, in substance as follows: Joseph Marble died in January, 1880, and the defendant was appointed administrator on March 6, 1880. There was a large amount of personal property…
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Contract, by the collector of taxes of Somerset, to recover of the administrator of the estate of Joseph Marble certain taxes assessed to him as such administrator in 1882. The case was submitted to the Superior Court, and, after judgment for the defendant, to this court on appeal, upon agreed facts, in substance as follows: Joseph Marble died in January, 1880, and the defendant was appointed administrator on March 6, 1880. There was a large amount of personal property belonging to the estate. Soon after the appointment of the defendant as administrator, one William H. H. Dearden presented to…
1Opinion of the CourtDevens, J.
If the original assessment to William H. H. Dearden, in 1881, of $12,000, for the debt due from the estate of Marble, was valid, the action of the assessors in 1882, in reassessing the tax to the defendant, the administrator of Marble, was unauthorized and void. Oakham v. Hall, 112 Mass. 535. In describing the personal property which is liable to taxation, it is provided that it shall include “ money at interest, and other debts due the persons to be taxed more than they are indebted or pay interest for.” Pub. Sts. c. 11, § 4.
Dearden had a claim for services rendered during nineteen or twenty…
2Cases cited2 opinions
- Lowell v. Street CommissionersMassachusetts Supreme Judicial Court · 1871
- Inhabitants of Oakham v. HallMassachusetts Supreme Judicial Court · 1873
3Cited by4 opinions
- Sibley v. NasonMassachusetts Supreme Judicial Court · 1907
- Nichols v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1943
- Powers v. City of WorcesterMassachusetts Supreme Judicial Court · 1912
- Commonwealth ex rel. Byars v. Travelers Insurance MachineCourt of Appeals of Kentucky · 1918