Legal Opinion

Commonwealth v. Gray's Trustee

Court of Appeals of Kentucky

Decided May 27, 1903PublishedCited by 10 opinions

Case 81 — Action by Commonwealth against Jennie Gray’s Trustee, to Recover Taxes on Property not Listed. APPEAL EROM MARION .CIRCUIT COURT. Judgment eor Deeendant and Plaintiee Appeals. ,Jan-e Gray died in 1860, -a resident of Boyle county, Kentucky, where her Will was probated.

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Case 81 — Action by Commonwealth against Jennie Gray’s Trustee, to Recover Taxes on Property not Listed. APPEAL EROM MARION .CIRCUIT COURT. Judgment eor Deeendant and Plaintiee Appeals. ,Jan-e Gray died in 1860, -a resident of Boyle county, Kentucky, where her Will was probated. The residuary clause of thiis will was as follows: “The residue -of my estate, should there be any, I wish placed either in -the bank or ,in the hands of somlej safe individual at interest, and the interest applied annually to the schooling of four children whose piarenits are not able to school them.” John A.-…

1Opinion of the Court

Opinion op the court by

JUDGE O’REAR

Affirming.

Jennie (Jane) Gray, of the county of Boyle, devised the residuum of her estate, after certain specific bequests, in trust; the interest to be applied annually to the schooling of four poor children to be selected by the trustee. The fund was not a large one — probably five or six thousand dollars in the aggregate. Since her death, in 1858, it has been applied as directed. The trustee invested all but a thousand dollars of it in national bank stock. This proceeding was instituted by the auditor’s agent to require the listing of this fund for…

2Cases cited1 opinion

  1. Trustees of Kentucky Female Orphan School v. City of LouisvilleCourt of Appeals of Kentucky · 1896

3Cited by10 opinions

  1. Beta Theta PI Corp. v. Board of Com'rs of Cleveland CountySupreme Court of Oklahoma · 1925
  2. City of Louisville v. Presbyterian Orphans Home Soc.Court of Appeals of Kentucky (pre-1976) · 1945
  3. Commonwealth v. First Christian ChurchCourt of Appeals of Kentucky · 1916
  4. Commonwealth v. Berea CollegeCourt of Appeals of Kentucky · 1912
  5. Commonwealth v. Trustees Hamilton CollegeCourt of Appeals of Kentucky · 1907

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