154 Mass. 143 | Mass. | 1891
This is a petition for certiorari, for the purpose of correcting certain proceedings of the street commissioners of Boston, in refusing to abate a tax assessed by the assessors of Boston upon the petitioner, as executor of the will of Harriet Louisa Atkins, who died testate in Boston in November, 1886. The petitioner was appointed executor in December of the same year, and it appears that on the first day of May, 1887, he had the greater portion of said estate in his possession, of which $23,500 was taxable by the assessors of Boston. Pursuant to a notice to all the inhabitants of Boston to bring in lists of their estates liable to taxation, the petitioner handed to the assessors, before the fifteenth day of June, 1887, that being the time named by the assessors in their notice, a list of such property in his possession as executor, which amounted to $23,500, and was assessed by the assessors for that year on that amount of property. He was assessed for the same amount in 1888, though making no return. By December, 1888, he had distributed the greater part of the estate, and an account showing
The petitioner contends that he is entitled to an abatement, on the ground that good cause having been shown why the list called for by the assessors was not carried in at the time named, he is entitled to stand on the same footing as any other taxpayer not an executor, administrator, or trustee would stand under like circumstances. This involves an inquiry into the rights and duties of an executor respecting the assessment of taxes upon him concerning the personal estate in his hands as such executor.
It is obvious from this review of the legislation on the subject, that at least one object of it was to make it compulsory, so far as it could reasonably be done, on the part of executors and administrators, to give to the assessors, in case of a distribution of the estate in their hands, information of the names and residences of and the amounts paid to the parties interested who were resident within this Commonwealth, with a view, no doubt, to the assessors being informed to whom the property was taxable, and of assessing it accordingly. Executors and administrators are not only required to return a list of the property which they have in their hands liable to taxation, as every tax-payer is under the Pub. Sts. c. 11, § 38, but they are also required when they distribute the estate in their hands, in whole or in part, to inform the assessors thereof, and to state to them the amounts paid to and the names and residences of the distributees, so far as they are within this State. Nothing like this is required of the individual tax-payer. If he disposes of property for which he has been taxed, he is not required to state to whom he has transferred it. He is only required to bring in a list of his estate liable to taxation; if he fails to do this, there is no limit to the amount to which the assessors may doom him. In the case of an executor, administrator, or trustee, however, an amount
There is no conflict between the provisions of the Pub. Sts. c. 11, § 20, cl. 7, and those of the Pub. Sts. c. 11, §§ 38, 44, but they are all consistent with one another, and together prescribe clearly the duties of administrators and executors as to the taxation of the estates in their hands. Section 38 requires all persons to bring in to the assessors a list of their property liable to taxation. This includes all, whether in a representative or individual capacity, who hold property liable to taxation. But as various questions might arise concerning the estates of deceased persons, clause 7 of § 20 makes provision as to the place and manner in which, and the persons to whom, and for how long, the estates of deceased persons shall be taxable. There is nothing in this clause that relieves the administrator or executor from the requirement of § 38, to return a list of the property in his hands liable to taxation. Indeed, if the estate has been diminished by the payment of debts, or from any other cause except distribution, the only way in which he can avail himself of that fact is by returning a list under § 38, which will show the amount of the property remaining in his hands. If there has been a distribution partial or total, then he must, in addition to the list called for by § 38, give notice to the assessors, under clause 7 of § 20„ of such distribution, stating the names and residences of and the amounts paid to the several parties interested, who are residents of this Commonwealth. If he fails to make the return called for by § 38, then the provisions of § 44 come into play, and an amount not less than that last assessed to him shall be deemed to be the sum for which he is assessable. In other words, the executor or administrator must not only make
In the present case, the estate was in effect all distributed before May 1,1889, but the petitioner gave no notice as required by clause 7, either before that date or before June 15 following, which was the last day fixed by the assessors for bringing in lists, nor did he carry in a list of the property in his hands as executor liable to taxation. The petitioner, however, insists that, the commissioners having found there was good cause for not bringing in a list prior to June 15, and such appearing to be the fact, and there being on May 1, 1889, only eight dollars of the estate in his hands for which he was taxable, out of the $23,500 for which he had been assessed the year before, he is entitled to an abatement. But the difficulty with the petitioner’s position is, that, assuming that he would be entitled to an abatement if there had been no distribution, he has not given the notice which is required when there has been distribution, which is this case. Hardy v. Yarmouth, 6 Allen, 277. Carleton v. Ashhurnham, 102 Mass. 348. The direction of the statute, as the court observes in Hardy v. Yarmouth, is that the estate shall be taxed to the executor until he gives the required notice, and it is not for this court to disregard this provision. No time is fixed within which the notice and information called for by clause 7 of § 20, in case of a distribution, shall be furnished, nor is there any remedy provided if it should. turn out that there had been good cause for the delay in giving the notice and furnishing the information, nor any method for investigating the question whether there was or was not good cause for the delay. Probably, as a practical rule, it would work no harm to allow, such notice and information to be given at any time on or before the date fixed by the assessors for bringing in lists under § 38. The actual assessment of taxes does not usually begin till after that, and no injury could result if the notice and information were delayed till then. Such seems to have been the rule adopted by the assessors of Boston, and we presume elsewhere. In the present case, however, the notice was not given till long after that date, and, whatever might have been the result had
Petition dismissed.