Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1875-03-31
VERMONT JOURNAL WEDNESDAY MARCH 81 Is

VIM. p. Whittier rs J. @. A. Crosby, execute
Of Ora Crosby; and trustee. Plaintiff in this cas-
Is the constable and collector OF the town Of Cabot
ond defendant Is son and executor OF Ora Crosby
The deceased Ora Crosby was a resident OF Cabo
during the last years Of his life and had unforml,
been put into the grand list at si3so money
and debts due and saSs real estate. After hisdcath
In conformity with the statute directing the taxa
ton Of the estate Of deceased persons In the place
Of their last residence, the same practice was cen
tinued, and In the spring of 1873, the listers A.
sesscd his estate si3sGO personal property, which
made his entire tax town, state, state school and
tomb si35 81. Defendant ressts the paymentofthi'
tar chiefly on the ground that the estate had beer
settled before the list was made, and having been
divided among the heirs was no longer taxable as
an estate. There were also several technical OBJ
jections TO the action Of the listers and town au-
thorities, and the documentary evidence upon
which plaintiff relied was nearly all objected TO as
defective. The most important Of the dc
iects relied upon by defendant were, first,
the fact that the warrant attached to the taxbill
wasn't signed by the justice till March 8, 1875,
and second, that proper and seasonable notice
wasn't given 10 defendant Of his listmcnt, and he
thorites and have his list abatcd 1t was con-
coded that the warrant was not attached till
March g. and that the notice was sent to James b
Mattocks, cashier Of the Caledonia bank as Dan
Vile, on the oath Of April 1873 he forwarded il
to Mr. Crosby, then at his residence, Cedar Falls,
Blackhawk county, Iowa, who received Il and
wrote to the listers April %; and one Of the list
ers, Mr.. John l. Severance. testified that he
thought Mr.. Crosby's answer was not received til
after the meeting Of the board Of civil authority
TO hear appeals, May 9th. 1t was claimed by the
plaintiff that notice to Mr. Mattocks was
good since In the will Mr. MattocSs had been
named joint executor with Mr. Crosby, aud the
town had no knowledge that he was not perform
Ing the duties Of that office; and in addition 10
that he was Mr. Crosbys agent in all matters con
nected with the estate. II was conceded by de
PENDANT that the notice was received by Mattocks
in seasonabe time but that Crosby did not get 1t
that he could attend the meeting and that the
provisions Of the statute were not complied with
which says that il shall be the duty Of
the listers or some Of them, to give
a written notice to every person whom they
shall assess for money on hand, debts due or
TO become due etc, Of the place aud time OF hear
ing appeals at least seven days before May 10Th
each year. The court admitted these papers with
all the rest subject to objections and their legal
ity will be discussed before the supreme court in
August It was argued by defendant that there
had been division Of the property by agreement
between the heirs, in the month Of January, 1873,
and they introduced the deposition Of defendant
and the evidence Of Mrs. senphine wiswell, Of
Cabot, in proof Of this; but it was contended by
plaintiff that she had told Mr. Theron H. lance
one Of the listers, different story, and that tue
listers having inquired at the probate office and
ascertained that nothing known there of
distribution of the estate, and having made every
possible inquiry, were warranted In putting the
estate into the list as usual more than that they
were bound to in performance Of their duties 1t
was also claimed by plaintiff that even II there
had been distribution of the estate as testified to
by defendant and Mrs Wswel by their very
statements there was still enough left April l,
1873, 10 amount TO more than S13,Os0. and there
fore the tax was valid in any event. Alter
some discussion it was agreed to let the jury
decide these two questions: o. Was James
B. Mattocks on the oath OF April, 1873, the
agent Of the defendant, having the general care Of
the fund and matters pertaining to the estate Of
Ora Crosby in the absence of the defendant at
his home in the state Of Iowa?' and e. Were
there assets on the rst day Of April, 1873 in the
hands OF defendant as executor Of Ora Crosbys
estate consisting Of money on hand debts due or
to become due, stock in trade and manufactured,
to the amount of SIS, $50 or more?" The jury
answered both questions in the affirmative, and
the case goes to the Supreme Court on defendants
exceptions. Mr. J. P. hanson for plaintiff; Geo.
L. Waterman for defendant