139 N.E. 794 UNITED STATES TRUST COMPANY vs. COMMONWEALTH. EXCHANGE TRUST COMPANY vs. SAME. Supreme Judicial Court of Massachusetts. Suffolk.November 21, 1922. May 23, 1923. Present: RUGG, C.J., DeCOURCY, CROSBY, CARROLL, JJ. Taxation, Excise on corporate franchise. Trust Company. An investment by a trust company of funds, either of its commercial department or of a […]