Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1897-10-25
PROPERTY TO BE- CONVEYED
Judge Carter Decides a Long Pending
Case in Equity.
Between Martha c. SWiDtOn'S Heirs and W.
]. Smiths Heirs Inheritance Taxes
Israel Fishers Estate.

Judge Garter has rendered a
decision in the equity case of
Mary G. Aldrich, Helen B. King,
Harriet N. Brown, Henry S. Swim
ton, Charles E. S Swinton, Helen
M. Seal and Douglas X. and Nor
man Brown by William G. King,
their next friend, plaintiffs, vs..
Priscilla f. Hassinger, Henrietta
Il. Ross and Annie II. Turton, de
PENDANTS. 1t is a bill to revive
pending suit against defendants
as heirs at law of w. JAS. Smith,
who was defendant to bill in
equity to declare a trust in Ger
tain conveyance of Martha G.
Swintou, before her death, to said
Smith for the benefit of her heirs.
Her heirs at law are alleged to be
Charles T.. s. Swinton and
Henri s. Swinton, brothers;
Helen M. Seal, sister; Mary
G. Aldricb, Helen B. King and
Harriet N. Brows, nieces, and ID.
X. and Norman Brown, nephews.
The property in question is on
Beretania street, Honolulu, and
was originally conveyed as a gift
by w. j. Smith to Martha G.
Swinton, with proviso giving
the grantor control against its
alienation. This proviso is de-
clared to have been null because
contrary to law. When Martha
G. Swinton realized that the end
of her life was near at hand, she
consulted the late Mr.. Smith, as
her intimate friend, as to the
disposal of the property so as to
be of the best possible benefit to
her heirs. He advised her that
deed of trust to himself was the
proper means, and prepared such
which she executed. The Court
finds that the deed was not drawn
SO as to effectuate the desire of
the grantor, and in fact Mr..
Smith denied that it was a deed
of trust. "The deed by its terms,"
the Court says, "vested an abso-
lutte estate in fee simple in
Smith" Judge Carter, after
completing his review, says:
81 therefore find that said W.
James Smith during his lifetime
held and the defendants herein
now hold said property in trust
for the use and benefit of the
nephews aud nieces Of the gran
tor, and the. defendants should as
trustees execute and deliver to the
persons thereto entitled a deed of
conveyance in fee simple Of said
premises"
Kinney & Ballou for complain
ants; Attorney General Smith,
Thurston q Stanley and A. g. M.
Robertson for defendants.
In the legacy tax case of j.
Mott Smiths estate, Judge Garter
decides, in the circumstances
proved, that the legacies to the
brother and sister are not subject
to the tax, and that the legacy to
the widow of a deceased brother
is subject thereto. Hartwell for
the estate; Attorney General Smith
for the Republic.
Judge Carter also decides the
legacy taxes of Henry Dimond's
estate. The grandchildren are
found liable, and Fl. NJ. Won Holt,
Jonathan Shaw and A. V. Gear
are appointed appraisers to de-
termine the value of the remain
der devised to such legatees. W
10. Smith for the estate.
Judge Perry orders an exten-
sion of time for filing counter
affidavits in FL. g. & s. Co. vs.
Claus Spreckels.
| David Dayton has filed his
third and final account as execu
4 tor of the estate of Israel Fisher
deceased Receipts l.l0, pay
ments S69S092, balance $7S0,l8
The inventory shows real estat,
in a lot on Liliha street and per
lsonaltv in about S2000 caah