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" The personal property of deceased persons in the hands of their executors or administrators, not distributed, shall be assessed to the executors or administrators in the town where the deceased last dwelt, until they give notice to the assessors that... "
Biennial Report of the Bureau of Taxation - Page 41
by Maine. Bureau of Taxation - 1903
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Journal

Vermont gen. assembly, senate - 1843 - 452 pages
...Personal estate of deceased persons which shall be in the hands of their executors or administrators, and not distributed, shall be assessed to the executors or administrators in the school district where the deceased person last dwelt, until they shall give notice to the assessors...
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The Compiled Statutes of the State of Vermont: Being Such of the Revised ...

Vermont - Law - 1851 - 838 pages
...resides. Sixth. Personal estate of deceased persons in the hands of their executors or administrators, and not distributed, shall be assessed to the executors or administrators in the town, and, (for the purpose of school and highway taxes,) in the district where the deceased person last...
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A Digest of Taxation in the States: Under Three Heads, 1. Mode Or Machinery ...

Alfred Billings Street - Taxation - 1863 - 280 pages
...distributed. Personal estate of deceased persons, in the hands of their executors or administrators, and not distributed, shall be assessed to the executors or administrators, in the town and (for purpose of school and highway taxes) district where deceased person last dwelt, until said...
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The Charter and Ordinances of the City of Portland: Together with Acts of ...

Portland (Me.) - Maine - 1881 - 708 pages
...corporation supplying gas or water. RS, 1871,c.6, 517. Duties of assessors, Ac. Ibid. § 18. istrators in the town where the deceased last dwelt, until they...assessors, that said property has been distributed and paid over to the persons entitled to receive it. If the deceased at the time of his death did not reside...
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Atlantic Reporter, Volume 4

Law reports, digests, etc - 1886 - 956 pages
...who is "elected to fill the place for one whose term expires." 3. By Rev. St. c. 6, § 14, par. 8, "the personal property of deceased persons, in the...administrators in the town where the deceased last dwelt." The assessment of the taxes sought to be recovered in this action is not against the defendants by...
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The Atlantic Reporter, Volume 89

Law reports, digests, etc - 1914 - 1166 pages
...question of jurisdiction, nor does it deprive the defendant of any substantial right. Under the statute "the personal property of deceased persons in the...shall be assessed to the executors or administrators." RS c. 9, 8 13, par. 8. This gives the required Jurisdiction. The assessors acted within their legal...
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The Eastern Reporter: Containing All the Decisions of the States ..., Volume 5

Law reports, digests, etc - 1886 - 976 pages
...3. By Rev. Stat., chap. 6, § 14, par. 8, " The personal property of deceased persons, in the nands of their executors or administrators not distributed,...administrators in the town where the deceased last dwelt." The assessment of the taxes sought to be received in this action is not against the defendants by name....
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Atlantic Reporter, Volume 56

Law reports, digests, etc - 1904 - 1164 pages
...to the statute for the collection of taxes by an action nt law. when no forfeiture is involved. 2. Personal property of deceased persons, in the hands...their executors or administrators, not distributed, should be assessed to the executors or administrators. Rev. St. c. 6, § 14, par. 8. 3. In an action...
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Report of the Special Tax Commission of Maine: Appointed Under Resolve of ...

Maine. Special tax commission - Taxation - 1890 - 202 pages
...until a trustee is appointed to take charge of it or its income, and then to such tiustee. • IX. The personal property of deceased persons in the hands...entitled to receive it. If the deceased at the time of his death did not reside in the state, such property shall be assessed in the town in which such executors...
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Report of the Special Tax Commission of Maine: Appointed Under Resolve of ...

Maine. Special tax commission - Taxation - 1890 - 210 pages
...c'rty'.'I'n hands" the hands of their executors or administrators not disadmini«iriitors. tribute-el, shall be assessed to the executors or administrators...entitled to receive it. If the deceased at the time of his death did not reside in the state, such property shall be assessed in the town in which such executors...
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