32 _ momma nmronrma.
DALLINGER v: Rsrnnno.
(Circuit Cburt, D. Massachusetts. October 18, 1882.)
TAXATION—PERBONAL Pnormmx or N on-R.asrnnxrs--Ex1ronron—MAss. Gan. Sr.
0. Fiigohiil property of a deceased inhabitant of Massachusetts is not taxable
under Gen. St. e. 12, 9 20, after the appointment of an executor and before dis-
tribution, when the property is not within the commonwealth, and neither the
executor, nor any person having an interest in or right toreceive the property,
has a domicile or residence there.
Action of contract, brought in the superior court for the county of
Middlesex and commonwealth of Massachusetts, under Gen. St. c.
12, § 20, by the collector of taxes of the city of Cambridge, against
the executor of the will of Francis Sumner, to recover taxes assessed
upon the defendant by theiassessors of that city. The declaration
alleged that Sumner, who last dwelt in Cambridge, died in February,
1878, leaving a large taxable estate in personal property, and a will,
which was duly admitted to probate in the county of Middlesex, and
the defendant there appointed executor, in February, 1879; that the
defendant proceeded to act as such executor, and had never given
notice to the assessors of Cambridge that the estate had been dis-
tributed and paid to the parties interested therein; that the taxes
sought to be recovered were assessed upon the defendant, as such
executor, on the first days of May in 1879, 1880, and 1881, respect-
ively ; that in August of each year a warrant for their collection was
duly committed by the assessors to the plaintiff, and he demanded
payment of the defendant, but the defendant wholly refused to pay
the taxes or any part thereof; whereby the defendant owed the plain-
tiff the amount of the taxes. The defendant, having removed the
case into this court, demurred to the declaration, because it set forth
no legal cause of action substantially in accordance with the rules
contained in the practice act of Massachusetts, and because it did
not allege that the defendant, at the times of the assessments of the
taxes upon him, was an inhabitant of Massachusetts, or of any city
or town therein.
' L. S. Dabney, for defendant.
J. W. Hammond, for plaintiff.
Before Gnu and Lownnn, J J .
Gnu, Justice. The declaration does not allege that the testator
left, or that his exec ifor holds, any personal property situated within
the commonwealth of Massachusetts, or taxable therein, or that the