Evening star. [volume] (Washington, D.C.) 1854-1972, 1938-11-06
Massachusetts, Leads
States for 5 Million
Tax on Green Estate
If Boy Stote Wins Fight
To Levy 1t Will Be Its
Largest Ever
By the Associated Press.

By the Associated Press.
The Massachusetts tax collectors
chances OF getting $4,947 ,008 from
the estate of the late Col. Edward
H. R. Green, son of the fabulously
wealthy Hetty Green, improved yes
terday.
John S. Flannery of Washington,
special master in the case, recon-
mended to the Supreme Court that
it decide the Bay State was Col.
Green's legal domicile at the time
OF his death in 1896.
Adoption of his recommendation
by the court would mean that Mas
sachusetts-to the exclusion of New
York. Florida and Texas-would be
entitled to collect an inheritance tax
from the estate, which has been
valued at $50, 1877 1885.
In Boston, Attorney General Paul
A. Dever said that if the Supreme
Court upheld the recommendations
i would be the largest single tax
payment in the commonwealth
history.
He said some idea of the relative
size OF the tax could be gained by
the fact it alone would equal "ap-
proXimately all the inheritance taxes
received in Massachusetts in 1898;
The yield of l cent on each gallon
of gasoline used annually: about so
per cent of the yield of taxes on
business corporations; about Is per
cent of the yield from the 1888 in
come tax"
U. s. Collected Sl7.52O,987.
The high court appointed the
special master last year to determine
The Green domicile Texas, which
claimed the son of the famous femi-
nine flnancier as a resident, had
brought suit against the three other
States in which Col. Green main
tanned residences.
Texas sought to impose a tax of
s4685 ,057; Massachusetts, $4,947.-
008; New York, $500, 3Ol, and Flor
ida, S4,663.857. The Federal Gov
eminent already has collected its
levy of SIT ,520987. Texas contended
that If the other States collected
their claims. there would be insult
t1cient funds to pay the amount
claimed by Texas.
The claims totaled $37 .727 900. or
sl,5890 900 more than the estates
value. Col. Green's sister, Mrs.
Hetty Green Wilks, is sole legatee.
Under a separate agreement, the
widow, Mrs Mabel Harlow Green,
receives $4,000 annually
Asserting that conduct is of
greater evidential value than mere
declaration of intent" Mr.. Flannery
dismissed Col. Green's own constant
lv reiterated statement that Texas
was his legal residence.
"DOmiciIe a Mental State"
HE was nomadic in his tastes"
said the Flannery report, and evil
IDENTIFY regarded domicile as some
thing distinct and apart from home
or residence. Home to him was
where he happened to be for the
time being with his wife and do
nestle establishment To him,
domicile was a mental state where
he could obtain certain political ad-
vantageS and freedom from taxa
ton"
In his 57-page report to the court,
based on IL volumes of testimony
and 1,400 exhibits, the special mas
ter reviewed Col. Green's wander
lngs and idiosyncrasies at length.
Mr.. Flannery reported that Col.
Green quit Texas as resident as
early as 1911, that his palatial
estate on Star Island, Miami Fla,
was but temporary abode for a
few months each year. and that he
never intended to make New York
his permanent home.
On the other hand, he said that
for many years before his death
Col. Green developed his estate at
Round Hills. South Dartmouth,
Mass. and that it was his principal.
predominant and permanent home"
The master said that although
the Federal Government was sue
cessful in getting large slices of
the Green income Col. Green paid
no income or personal taxes to any
State.