Maley v. Town Fairhaven Et Al‪.‬

RUGG, C. J. This suit has been reserved for the determination of the full court upon the petition, answer and agreed statement of facts. The plaintiff is the guardian of an incompetent insane person who is a permanently and totally disabled veteran of the Great War. The guardian recovered judgment against the United States under a war risk insurance contract. He petitioned the probate court for authority to invest a part of the money thus received on behalf of his ward in certain real estate in the defendant town. After notice to the department of mental diseases and with the assent of the United States Veterans Bureau, and after hearing, a decree was entered authorizing such investment. In December, 1930, the real estate was purchased and paid for in full from the funds of the ward so received. The defendant assessors assessed this real estate for taxes for the year 1931 and delivered a tax warrant for the collection of the same to the defendant tax collector. The defendant assessors have also refused to abate the taxes so assessed and the defendant tax collector has refused to desist from attempting to collect the taxes. The plaintiff contends that the real estate is exempt from taxation under the World War Veterans Act, 1924, so called, Act of June 7, 1924, 43 U. S. Stat., part 1, c. 320, 22, p. 613 (38 USCA 454), which, so far as material, reads as follows: That The compensation, insurance, and maintenance and support allowance payable under Parts II, III, and IV, respectively, shall not be assignable; shall not be subject to the claims of creditors of any person to whom an award is made under Parts II, III, or IV; and shall be exempt from all taxation.