Anthony v. Caswell

• Decision Date: 13 October 1885
• Citation: 1 A. 290,15 R.I. 159
• Parties: ANTHONY v. CASWELL, TRUSTEE.
• Court: Rhode Island Supreme Court

1 A. 290

15 R.I. 159

ANTHONY v. CASWELL, TRUSTEE.

Supreme Court of Rhode Island

October 13, 1885

Wm. P Sheffield, for plaintiff.

DURFEE C. J.

This is an action for taxes assessed against the defendant as trustee of Philip Caswell and Elizabeth Caswell, under the will of Philip Caswell, Jr. The taxes were assessed in 1881, 1882 1883, and 1884, in the town of Jamestown, where the said Philip and Elizabeth resided. The defendant pleads a special plea setting forth that for more than 15 years last past he has not owned any real or other property as trustee in Jamestown, or in the state, and has not resided in the state but has been a domiciled inhabitant and citizen of the state of New York. The plaintiff demurs to the plea. The question is whether a trustee, resident in another state, who has no property as trustee in this state, is liable to taxation in the town where his cestuis que trustent reside, if they reside in the state. Our statute provides "that all real property in the state, and all personal property belonging to the inhabitants thereof, shall be liable to taxation unless otherwise especially provided;" "that all real estate shall be taxed in the town where the same is situated;" and that "all ratable personal property shall be taxed in the town in which the owner shall have had his actual place of abode for the larger portion of the twelve months next preceding the first day of April in each year, unless otherwise provided." Pub. St. R.I. c. 41, § 1, and c. 42, §§ 1, 9. These provisions accord with the general rule that real estate shall be taxed where it is situated, and personal estate to the owner where he has his domicile.

In Barber v. Potter, 8 R.I. 15, it was decided that a person, not an inhabitant of the state when the tax is assessed, is not liable to be taxed for personal estate in general in any town. There are special provisions that certain kinds of personal property shall be regarded as real estate for the purposes of taxation, and that certain other kinds capable of having a local situs shall be taxed in the towns where they are situated. Chapter 42, §§ 3, 9, 10. The defendant is clearly not liable to taxation as trustee under any of these provisions. The plaintiff does not claim that he is liable under them, but claims that he is liable under chapter 42, § 12. The section is as follows: "All personal property held in trust by any executor administrator, or trustee, the income of which is to be paid to any other person, shall be assessed against the executor, administrator, or trustee in the town where such other person resides; but if such person resides out of the state, then in the town where the...