Report of the Case of Ezra A. Bourne Versus the City of Boston: Tried in the Supreme Judicial Court of Massachusetts, at Dedham, March, 1853 |
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Report of the Case of Ezra A. Bourne Versus the City of Boston: Tried in the ... Ezra A Bourne No preview available - 2016 |
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19 Pemberton Square 1st day admit amount of taxes annex April 22 April 9 Bourne paid Bourne's Brookline carriage change of domicil citizen of Boston city of Boston County of Suffolk Court COURT.-It Cross interrogatories defendants dence domicil in Boston E. A. Bourne Ebenezer Francis Elizabeth F evidence Ezra fact Francis gentleman house in Boston house in Pemberton house on Kay house open intention July July 27 June June 21 jury Kay street know the plaintiff last of April learned counsel legal domicil liable lived March 27 Mary Coughlan Maryland Miss Thorndike mother pass book personal property plaintiff's counsel poll tax purposes of taxation question recollect resi reside in Boston residing in Newport Rhode Island Rice SOHIER staid Suffolk tax assessed tax bills tax books taxable taxed in Boston taxed in Newport testimony Tirrell trustee and guardian wife witness
Popular passages
Page 72 - ... attachments, and of his political and municipal relations. It is manifest, therefore, that it embraces the fact of residence at a place, with the intent to regard it and make it his home. The act and intent must concur and the intent may be inferred from declarations and conduct.
Page 72 - The act and the intent must occur, and the intent may be inferred from declarations and conduct. It is often a question of great difficulty, depending upon minute and complicated circumstances, leaving the question in so much doubt that a slight circumstance may turn the balance. In such a case the mere declaration of the party, made in good faith, of his election to make the one place rather than the other his home^ would be sufficient to turn the scale.
Page 50 - ... are cases where there was in the view of the court a want of jurisdiction. In Osborn agt.Danvers (6 Pick., 89), it was held that when a taxable inhabitant is overrated by assessors, whether by including in the valuation, property of which he is not the owner, or that for which he is not liable to be taxed, that does not render the assessment invalid or void, and his only remedy is by an application to the assessors, or the court of Foster agt.
Page 78 - Two things, then, must concur to constitute domicile : first, residence ; and secondly, the intention of making it the home of the party.
Page 50 - Statutes, clause 5, which was in these words : " All personal property, held in trust by any executor, administrator, or trustee, the income of which is to be paid to any married woman or other person, shall be assessed to the husband of such married woman, or to such other person, respectively, in the town of which he is an inhabitant ; but if such married woman, or other person reside out of the state, the same shall be assessed to said executor, administrator or trustee, in the town where he resides.
Page 50 - Personal property held in trust by an executor, administrator or trustee, the income of which is to be paid to any other person, shall be assessed to such executor, administrator or trustee, in the place where the person to whom the income is payable as aforesaid, is an inhabitant.
Page 79 - ... residence the home of the party ; there must be the fact and the intent. And when a person removes from one place to another, with the intention of making the place to which he removes his permanent residence, such place becomes instantaneously his place of domicil. No time is necessary to fix or mature it. The fact and the intent are all that is required. " But when a person has a fixed domicil, he does not lose it by absence for any purpose of a temporary nature, with the intention of returning...
Page 59 - May,' mean where he shall have his home on that day." It is therefore clear that the learned judge does not give to the word " inhabitant " the meaning which the construction of the statute before referred to authorizes him to give, but he does give the exact definition of the Constitution, to wit,
Page 59 - ... see whether it will suit their views of business and advancement in life ; and with an intention of removing to some more advantageous position if they should be disappointed. Nevertheless, they have their home in their chosen abode while they remain. Probably the meaning of Vattel is, that the habitation fixed in any place, without any present intention of removing therefrom, is the domicile.