Waite v. Worcester Brewing Co.

• Decision Date: 05 June 1900
• Citation: 57 N.E. 460,176 Mass. 283
• Parties: WAITE v. WORCESTER BREWING CO. et al. (CITY OF WORCESTER, Intervener).
• Court: United States State Supreme Judicial Court of Massachusetts Supreme Court

176 Mass. 283

57 N.E. 460

WAITE v. WORCESTER BREWING CO. et al. (CITY OF WORCESTER, Intervener).

Supreme Judicial Court of Massachusetts, Worcester.

June 5, 1900

COUNSEL

W. S. B. Hopkins, F. B. Smith, and W. S. B Hopkins, Jr., for appellants.

A. P Rugg and E. I. Morgan, for respondentcity of Worcester.

OPINION

MORTON J.

Assuming without deciding, that the appellants, the exchange company and the cooperage company, have a locus standi we do not see why the whole matter is not disposed of by St. 1897, c. 400, which took effect in April, 1897, and which expressly provides that: 'In the settlement of estates by receivers the following claims shall be entitled to priority and to be first paid in their order: First, all debts due to the United States and all debts due to and taxes assessed by this commonwealth or by any county, city or town therein.'It is alleged in the petition of the city of Worcester that the property of the brewing company in the hands of the receiver was duly assessed in 1898 for taxes amounting at the date of the filing of the petition for leave to intervene to $2,276.10, and that there was also then due the city for water furnished said company $394.62.In the report of the presiding justice it is said that all facts alleged in the petition were admitted at the hearing to be true, and that it was stated by the receiver, 'and agreed to by all parties, that there were much more than enough funds in his hands to pay the claims set out' in the intervening petition of the city of Worcester.A question was raised at the argument before us, and appears upon the brief of the appellants, whether the funds were in the hands of...