QUA, C.J.
The plaintiff is the collector of taxes of Lowell. The defendant is the assignee in trust under a voluntary general assignment for the benefit of creditors made by one Gilboard on May 8, 1950. Before that date the city had assessed personal property and excise taxes against Gilboard. The purpose of this bill is to require the defendant to account to the plaintiff and to pay the taxes and interest as a preferred claim.
The assignment from Gilboard...
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