Supreme Court of Rhode Island. Marianna Ray v. Josiah Simmons

R. C. D., Jr.
1876 The American Law Register (1852-1891)  
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more » ... ntent at http://about.jstor.org/participate--jstor/individuals/early-journal--content. JSTOR is a digital library of academic journals, books, and primary source objects. JSTOR helps people discover, use, and build upon a wide range of content through a powerful research and teaching platform, and preserves this content for future generations. JSTOR is part of ITHAKA, a not--for--profit organization that also includes Ithaka S+R and Portico. For more information about JSTOR, please contact support@jstor.org. RAY ., SIMMONS. RAY ., SIMMONS. age state, have been largely changed by their intercourse with the whites, if they still retain their tribal organization, which is recognised by the national government, as shown by having its Indian agent among them, paying annuities and dealing otherwise with the "head men :" The IKansas Indians, 5 Wall. 737. The Pacific Railroad claimed the benefit of the principle of Mc-Culloch v. Maryland, upon the ground that the road was constructed under the direction and authority of Congress, for the uses and purposes of the United States, and was a part of a system of roads thus constructed, and that the aids granted by Congress to the road were in exercise of its powers to regulate commerce, establish post-offices and post-roads, to raise and support armies and to suppress insurrection and invasion. The claim was not sustained, the court drawing the distinction between the means employed by the government and the property of agents employed by the government. The instrumentalities created by the government for its purposes are exempt, but a corporation deriving its existence from state law, exercising its franchise under state law, and holding its property within state jurisdiction, is liable to state taxation for its property. The railroad is only an agent employed by the government, which employment entitles it to no peculiar privileges as to the taxation of its property: Thomson v. Pacific Railroad, 9 Wall. 579; Railroad Co. v. Peniston, 18 Id. 5. W. H. BURROUGHS. NORFOLK, VA. 4O0 RECENT AMERICAN DECISIONS. Supreme Court of Rhode Island. MARIANNA RAY v. JOSIAH SIMMONS. B. deposited in a savings bank certain money in his own name as trustee for R. and gave the bank-book to R., who was his step-daughter; R. returned the book to B., in whose control it remained until his death. In an equity suit by R. against the administrator of B., claiming the deposit as trust funds held by B. for R.: Held, that the trust was completely constituted. Held, further, that the trust being constituted, the fact that it was voluntary was no reason for refusing relief. To constitute a trust it is enough if the owner of property conveys it to another in trust, or if the owner of personalty unequivocally declares, either orally or in writing, that he holds it in presenti in trust for another. A bill in equity to enforce a trust brought against an administrator alleged that the respondent as administrator withdrew a bank deposit, being the trust funds age state, have been largely changed by their intercourse with the whites, if they still retain their tribal organization, which is recognised by the national government, as shown by having its Indian agent among them, paying annuities and dealing otherwise with the "head men :" The IKansas Indians, 5 Wall. 737. The Pacific Railroad claimed the benefit of the principle of Mc-Culloch v. Maryland, upon the ground that the road was constructed under the direction and authority of Congress, for the uses and purposes of the United States, and was a part of a system of roads thus constructed, and that the aids granted by Congress to the road were in exercise of its powers to regulate commerce, establish post-offices and post-roads, to raise and support armies and to suppress insurrection and invasion. The claim was not sustained, the court drawing the distinction between the means employed by the government and the property of agents employed by the government. The instrumentalities created by the government for its purposes are exempt, but a corporation deriving its existence from state law, exercising its franchise under state law, and holding its property within state jurisdiction, is liable to state taxation for its property. The railroad is only an agent employed by the government, which employment entitles it to no peculiar privileges as to the taxation of its property: Thomson v. Pacific Railroad, 9 Wall. 579; Railroad Co. v. Peniston, 18 Id. 5. W. H. BURROUGHS. NORFOLK, VA. 4O0 RECENT AMERICAN DECISIONS. Supreme Court of Rhode Island. MARIANNA RAY v. JOSIAH SIMMONS. B. deposited in a savings bank certain money in his own name as trustee for R. and gave the bank-book to R., who was his step-daughter; R. returned the book to B., in whose control it remained until his death. In an equity suit by R. against the administrator of B., claiming the deposit as trust funds held by B. for R.: Held, that the trust was completely constituted. Held, further, that the trust being constituted, the fact that it was voluntary was no reason for refusing relief. To constitute a trust it is enough if the owner of property conveys it to another in trust, or if the owner of personalty unequivocally declares, either orally or in writing, that he holds it in presenti in trust for another. A bill in equity to enforce a trust brought against an administrator alleged that the respondent as administrator withdrew a bank deposit, being the trust funds
doi:10.2307/3304527 fatcat:euwyyfxefrb4flbg36lyj7koxy