Appendix — Texas v. Florida

Supreme Court brief1938

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Text

, October Term, 1938.

a ir

No. 11, Original.

The State of Texas,

Complainant,

The State of Florida et als.,

Respondents.

APPENDIX TO

BRIEF FOR THE RESPONDENT

COMMONWEALTH OF MASSACHUSETTS.

PAUL A. DEVER,

Attorney General for The Commonwealth

of Massachusetts,

EDWARD O. PROCTOR,

Assistant Attorney General.

HENRY F. LONG,

Commissioner of Corporations and Taxation.

T. LUDLOW CHRYSTIE,

Special Counsel.

ADDISON C, GETCHELL & 80N, Law PRINTERS, BOSTON.

“ Biter ciple t 9

: - eo els gis SAIS ae

ptt set ge ie

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: e

INDEX.

Page

Foreword 1

Part I—Statement of facts supporting the findings

for Massachusetts, with references to supporting

evidence 9

Death of Mrs. Hetty Green and Green’s release

from New York 2

Green’s attitude towards N ew York 4

Green’s marriage and establishment of a home i)

Time spent in Massachusetts 10

Physical characteristies of Massachusetts dwelling

place 11

Persons and things there 15

Things done there : 20

(a) The years before Round Hills was occupied

(1918-1920) 20

(b) The first year in the Round Hills house

(1921) 23

(d) The years from 1932 to 1935 27

(e) Green’s interests at Round Hills 28

Taxes in Massachusetts 40

Presence and activities in Massachusetts undimin-

ished by sojourns in Florida 42

Attitude towards Massachusetts 43

Summary and conclusion 45

‘art Il—Reprint of Master’s findings of facet (R.

19-57) with passages excepted to italicized and

commented on 48

Findings of fact 48

Ancestry and education 48

Personal characteristies 49

Acquisition and accumulation of wealth 52

Domiciliary periods of his life a)

INDEX

Life in Texas from 1892 to 191]

Texas Midland Railroad

Domestic establishments in Texas

Associations and activities in Texas

Voting, taxation and social interests there

Uniformity of declarations regarding his legal

residence

Life and activities in New York from 191] to

1921

Places of ahode in New York City

Voting and taxation there

Massachusetts and Florida, 1921 to 1936

Round Hills Estate, South Dartmouth,

Massachusetts

Activities, interests and associations at Round

Hills

Voting and taxation in Massachusetts

Physieal condition after 192]

46 Star Island, Miami Beach, Florida

Star Island house

Household establishment and social activities in

Florida

Voting and taxation there

Applicable principles of law

Conclusions

109

Supreme Court of the United States.

OcToxser Term, 1938,

No. 11, Orternan,

THE STATE OF TEXAS, Complainant,

THE STATE OF FLORIDA ET ALs., Respondents,

APPENDIX TO MASSACHUSETTS BRIEF,

1. Statement of facts supporting the findings for Massa-

chusetts, with references to supporting evidence.

2. Reprint of Master's Findings of Fact with passages

excepted to italicized and com mented on,

Foreworp.

This appendix contains two sections:

First is a comprehensive statement of the faets upon

Which Massachusetts rests her claim to domicile, eross-

referenced to the Master's Report (“R."’), and fully docu-

mented with references to the Master's Digest (oe) othe

stenographer’s transcript of the evidence (*‘Ev.’’) and the

exhibits (‘*Ex.’’), This Was prepared to assist the Court

in such inquiry as it may make as to whether the evidence

supports the Master's findings for Massachusetts,

Second is a reprint of the Master's findings of fact (R.

19-57), in which every passage excepted to is italicized, and

the exception is followed by our appropriate comment. This

Will enable the Court to see at a glance the extent to which

he report is unchallenged and the value to be attached to

he exceptions,

a ee seein

Parr I.

STATEMENT oF Facts Supportixe THE Finpincs FoR Massa.

CHUSETTS, WITH REFERENCES To SupporTING Evivence,

Death of Mrs. Hetty Green and Green’s Release from New

York,

1, From his school days up to the time of his mother’s

death, Green had been continually in his mother’s employ.

ment and under her domination, at first attending to her

properties in Chicago, then to the Management of her

railroad in Texas (R. 23) and finally assisting her in the

care of her property in New York (R. 29, 30, 51 ). Through.

out this period his successive places of abode in Illinois,

Texas and New York and to a large extent the general

conduct of his affairs were the result not of his own

free choice but of his mother's wishes. She was & Woman

of extremely dominating character, of whom Green lived

in fear and respect combined with unusual filial affection,

Had been in his mother's employment and under her domination

from his school days: in Chicago, Texas Ex. 288 ( Fy, 2332-3; D. 66)+ is

Texas, MeKay, Ev. 578; D, 24; Mangels, Ev. 8457-8; D. 360; Mass, Ey

67 (Ev. 5843-5; D, 268); in New York, Texas Ex, 288 (Ev. 2336-7; D.

65-6); Mass, Ex. 3 (Ev, 119; D. 7); Potter, Ev. 3103; D. 124-5; Tucker,

Ev. 8839; D, 372,

Fear, respect and affection for his mother: Corley, Ey. 323-4; D, 15;

MeDonald, Ev. 4614: D. 1%; Stafford, Ev. 5004; D, 210,

2. Upon his mother’s death in July, 1916, Green for the

first time was emancipated from her control and influence

(R. 35) and came into his fortune (R. 51 ). Within a month

he moved the office from the 7 West 90th Street house, where

his mother had maintained it, to an up-to-date office suite at

111 Broadway (R. 28, 29). He continued to live in the house

at 5 West 90th Street fora year, but after July, 1917, he was

there only four weeks and in January, 1918, he moved toa

furnished suite at the Waldorf-Astoria (R. 29, 32). He

moved none of his furniture, pictures or furnishings from

the house to the apartment, but kept them stored until 1921,

when most of them were sent to Round Hills (R. 29, 54). The

rest of them were sent to Round Hills in 1928, when the 5

West 90th Street house was demolished.

Moved office August 1, 1916; N.Y. Ex, 1 (Ev. 378; D. 16),

After marriage, lived on yacht and spent only about four weeks in

5 West 90th Street: Mrs, Holeinger, Ey, 2¢ 25, 2972; D. 111, 114; Star-

ford, Ev, 4954-5; D. 206.7,

Moved no furniture, ete., to Waldorf in 1918, but transferred it to

Round Hills in 1921 and 1928; Berglund, Ey. 9665-6; D. 257; Mrs.

arg r, Ev, 2935, 2963.9; D, 112, 114; Van der Putten, Ev. 4335-8;

3. Within a few months after his mother’s death Green

purchased a Great Lakes steamer, brought it to the Atlantic

seaboard, had it cut in two, lengthened fifty feet (R. 29),

and converted into the largest private yacht in the world.

This yacht, the “United States,"’ carried a crew of sevent y-

two officers and men (R. 29), When Green was in New York

during the latter half of 1917, instead of living in the house

at > West 90th Street he lived on the yacht, which he had

anchored off West 86th Street in the Hudson River (R. 32).

Yacht: purchased in 1916, as soon as Green could after his mother’s

death, Pla. Ex. 2 (Ey. 3488; D. 150); Marshall, Ev. 5353; D, 241;

steamer lengthened and converted, Marshall, Ey. 5353-4; D. 241; re-

decorated and furnished, Van der Putten, Ev. 4320-1; D. 172.

Crew of seventy-two men: Bennett, Ev. 6787-8; D. 320.

Stayed on yacht instead of in 5 West 90th Street: Stafford, Ey.

4954-5; D, 206-7; Mrs. Holeinger, Ev. 2925, 2972; D. 111, 114; off Co-

lumbia Yacht Club, Bennett, Ey, 6781; D. 319; at 86th Street and the

Hudson, N.Y. Ex, 50 (Ev. 3272; D. 133).

4. Released by the death of his mother and by the inheri-

tance of his fortune (R. 39, 51), there was nothing to keep

Green in New York (R. 54) except his duties in connection

with the probate and administration of her estate, of which

le was sole executor (R. 22, 29). Her will was admitted to

robate in Bellows Falls, Vermont, but administration was

lelayed by lengthy litigation in which Green contested the

laim of New York State for transfer inheritance taxes—a

Ga re rer rer Mae he PEE Re Pe ge = Cor 7

matter that required two separate trials, with Green as the

chief witness for the estate. With this litigation won, how.

ever, and with the trusts under his mother’s will established,

Green was finally his own master. Within eighteen months

of Mrs, Hetty Green's death, he had become the owner of

the largest yacht in the world, married, closed the house ip

New York City (R. 29), where he had been living for years

(R. 28, 29), and had started developments on a grand scale

for the establishment of a home and country estate in Massa.

chusetts (R. 35, 51, 02).

Mrs. Hetty Green's estate: Green sole executor, Texas Ex. 288 at

Ev. 2531; (D. 65-6); trials, Texas Ex, 988 (Ev. 2326-46; D, 65-73):

N.Y. Ex, 224 (Ev. 7608 7701; D. 196); statements of counsel, Ey.

2311-12,

Green’s Attitude towards New York.

o. Except possibly at the very beginning of his. stay

in New York Green showed no interest or ambition in busi-

ness or finanee (R, 21). Familiarity with the competitive.

ness of Wall Street life and the difficulties of attaining sue-

cess and prominence gave Green a distaste for life in New

York, and for the people who lived there (R. 31, D4).

No interest in finance: Potter, Ev. 786] 3; 7865-8, 7886-7; D, 403-5.

Disliked competitiveness of New York business: Corley, Ev, 282:

D, 12; MeKay, Ev. 661: D, 20 30; Tucker, Ey. S889; D. 372.

6. Green's attitude towards New York became more and

more detached beginning with the death of Mrs. Hetty

Green, increasing with Green's marriage, and culminating

With his oceupaney and development of. the property at

Round Hills (R. 28, 29, 35),

See references under paragraphs 1-4, inclusive, 11 and 26-47, inels

sive,

7. Finally, during at least the last ten vears of his life,

Green regarded his apartment in New York as merely ¢

stopping-off place on his trips North and South (R. 33). I

contained only the portion of his stamp collection which he

had allowed to remain static since 1927, some cast-off clothes

of Mrs. Green’s, and a few personal belongings of his, worth

less than a thousand dollars (R, 33, 34),

New York City became merely a stopping-off place: J. O, Green, Ey.

3026; D. 118; Lincoln Brown, Jr., Ev, S889; D. 356; Cleary, Ev, 9478-9

(1930); D. 395; Newington, Ey, 2766-7; D. 91; see also Strandell, Ey.

9657-9; D. 405, and the following exhibits:

Lh a eee temporary and is used only for a short time between

my summers in Massachusetts and winters in Florida.’’—Letter from

Green at Round Hills in 1931, Mass. Ex, 313 (Ev. 5331-3; D, 239).

**My visits to New York are rather infrequent of late and of short

duration * * *.°*_Letter from Green at Star Island in 1930, Mass.

Ex. 279 (Ev. 5317; D. 238).

‘*May 15 * * * at which time J expect to be returning from the

south on my way to South Dartmouth."’—Letter from Green at Jack-

sonville to Chase in New York in 1923, Mass. Ex, 138 (Ev. 6000-1;

D, 275).

“* * * the first of June, when I shall start trying to migrate

back to ‘The Land of the Pilgrim Fathers,’ 7 Letter from Green in

Marlin in 1926, Mass. Ex. 205 (Evy. 6080 2; DB. 280),

‘ee * * until I get back to South Dartmouth, whieh will be at

the earliest date T can get there.’’—Letter from Green in Marlin in

1025, Muss. Ex. 197 (Ey. 6071-2; D, 280),

** Unfortunately for me, I am expecting to go away tomorrow on a

trip south, to see if Tecan boil out the little rheumatism that is left in

me. My address for the next two weeks will be Waldorf-Astoria

* * *."'—Letter from Green aut Round Hills, December 16, 1922,

Muss. Ex, 129 (Ey. 5277-8; D, 235).

**T am Jeaving here in a few days for New York, but during my

short stay there will not have time to go inte anything in the numis

matic line. I am sending all your Shipments direct to South Dart.

mouth * * *,.99__Letter from Green at Star Island in May, 192s,

Mass. Ex. 240 (Ey. 6098 9; D. 282),

Stamp collection static since 1927, Potter, Ey. 3581; D, 157.

Contents of Sherry-Netherland suite: appraisal of personal effects,

furniture, ete, S882, Texas Ex. 321 ( Ev. 2518-23; D, 76); Green’s letter

to Mierson in October, 1932, Mass, Ex, 324 (Ev. SIS8-9; Dp, 228); stamp

tollection in New York was ‘*given up’? prior to 1934, Mass. Ex. 342

(Ev.-5323.5; D, 239) « Potter, Ev, 3581; D, 157; Marshall, Ey, 5387; D,

243,

Green's Marriage and Establishment of a Home.

*. Within a year after his mother's death, Green mar-

ried Miss Mabel Harlow at Highland Park, Illinois, in July,

N17 (R. 22, 29). In the following month Green and Mrs.

Ureen sailed in the ** United States”? to Buzzards Bay and an-

chored off Round Hills Farm, a property which Green and

his sister had inherited from their mother (R. 19, 35).

Marriage: Announcement, N.Y. Ex. 2 (Ev. 380; D. 16); Stafford,

Evy, 4954; D. 206; Marshall, Ev. 5354; D. 241.

Sailed to Round Hills: Davis, Ev. 6512, 6527; D. 305-6; Stafford,

Ev. 4955; D. 207; Marshall, Ev. 5355; D. 241; Mass. Ex. 6944 (Ey,

5226; D. 232).

9%. Green had been to Round Hills before, when, as a boy

in his ‘teens, he had spent two summers there with his

mother and sister. It was a seacoast property of approxi.

mately 130 acres located in South Dartmouth, Massachy.

setts, about eight miles from New Bedford (R. 35). This

land had been in the ownership of Green’s Howland ances-

tors for over two hundred years (R. 19, 35), from the time

of the original Indian grants (R. 19), and was known to

Green, and habitually referred to by him, as his ancestral

estate. The only structures then on the property were the

old Howland homestead, a barn, workshop, corn crib and

sheds (R. 35).

Green at Round Hills asa boy: Peckham, Ev. 6374-5; D. 298; Davis,

Ev, t.25-9; D. 306; Berglund, Ev. 5717; D. 262,

Acreage and ownership: MeLeod, Ev. 6343-8; D. 296; corrected as

to acreage, Ev. 6559-61.

Ancestral estate: Berglund, Ev. 9717; D. 262; Marshall, Ev. 5550-1;

DP, 251; Mass. Exs. 148 (Ev. 327s 80; D. 235), 198 (Ev. 6073; D, 280);

and 246 (Ev. 6109-10; D, 283); MeKay, Ev. 711, 756, 806; D. 32, 34, 35;

Corley, Ev, 322; D. 14; Wells, Ev. 244-5; D, 9; Kiest, Ev. 1223; D

53; Emery, Ev. 6382, i384; Db. tus; Carlson, Ev. 5860; D. 269; Staf-

ford, Ev. 4956-7; D, 207.

Buildings on property: Peckham, Ev. 6377-8; D. 298,

10. On the visit which Green made in August, 1917, he

determined to develop the property into a great country

estate and to build there his permanent home. Forth-

with he gave orders designed to carry this plan into effect.

Then, and on several return visits that fall, Green gave

orders for the construction of an 800-foot wharf, a break.

water and a 50,000-gallon water tank with pump house

and windmill for the ** United States’’; a greenhouse, two

gardeners’ cottages (R. 39), and bath houses on the bathing

beach (R. 36). The construction ordered at that time cost

about $80,000 to $90,000. He had adjoining properties sur-

veyed and titles examined, with a view to their purchase, and

conferred with an interior decorator regarding the decora-

tions for his future Round Hills home (R. 35). He employed

a gardener and gave directions for clearing and grubbing the

property tor cultivation, After Green had done these

things, he and his wife and Mrs. Stafford late in October

sailed in the ‘‘United States’ to Galveston, Texas (R, 29),

returning to New York in the middle of December,

Determination to build home at Round Hills: Marshall, Ey, 5355-6;

D. 241; 5468-9; D, 248; Stafford, Ey. 4956; D. 207; and the following

exhibits:

‘*Permit me to confirm a conversation I had with you some time ago,

Regarding the future decorations you may require for your new Home

Round Hills New Bedford Mass.’’—Letter of October 20, 1917, Van

der Putten to Green, Mass. Ex. 426 (Ev. 6602-3; D, 308);

‘**T hope some time to make Massachusetts my home * * *,’?__Letter

of Oct. 28, 1918, Green to Mass. Fue] Admr., Mass. Ex. 77 (Ev. 5234-7;

D. 232);

Intention to make Round Hills a show place, letter Green to Prescott,

Mass, Ex. 86 (Ey, 5245-9; D, 233);

“** * * my intentions are to remain with you * * *.’’—Letter of

May 20, 1921, to the Assessors of Dartmouth, Mass. Ex. 110 (Ey, 5123-5;

D, 218-9),

Construction work ordered: Taylor, Ey. 6984; D, 328; Davis, Ey,

6012, 6518, 6534-5, 6536-7; D, 305-6; Potter, Ey, 3556; D, 155-6; Mass.

Ex. 419 (Ey, 6514-16; D, 305); Mass. Ex. 420 (Ey. 6519-22; D, 305) ;

Mass. Ex, 421 (Ey, 6524; D. 306); Mass. Ex, 422 (Ey. 6526-7; D, 306) ;

Mass. Ex. 423 (Ey. 6530-4: D, 306),

Employed gardener, ete.: letter Green to Davis, Mass, Ex, 422 (Ev.

6526; D. 306); Davis, Ey, 6527 8; D. 306; Marshall, Ey. 5563-4; D, 252.

1]. In the years 1918 to 192] Green was principally em-

ployed in the development of the Round Hills estate and

adjacent harbor facilities and the planning, construction

and furnishing of his home (R. 35). He was eager for the

speedy completion of the work but was delayed by war con-

ditions. In June, 119, Mrs. Green performed the ceremony

of turning the fir t spadeful of earth for the foundation of

the new home (R. oo). During its construction Green was

constantly in and about the work, observing the workmen and

(prereset Kam enrte enema im woe wees we a

attending to the most minute details (R. 35, 46). In 1918 and

the two following years he spent from the first of J uly to the

middle of October in the vicinity of Round Hills. While

there he lived on the yacht “United States”? in 1918 and

again in 1919 (R. 29) until she sank in August (R. 35). For

the balance of that season he stayed near by at the Tabitha

Inn in Fairhaven, Massachusetts. In 1920 he lived on the

houseboat **Day Dream,’? whieh was kept continuously in

Padanaram arbor adjacent to Round Hills (B. 29, 35),

During these years he also made several trips of a few days’

duration in the spring and fall in order to observe the prog.

ress of the work (R. 35). Before the house was ready for

occupancy Green had spent $1,500,000 in the development

at Round Hills, of which $750,000 had gone into the con-

struction and furnishing of the house (R. 42). In July,

121, the house was ready for occupancy and Green and

Mrs. Green moved in (R. 30),

Green’s interest in and occupation with details of developments at

Round Hills, 1918-192]: Davis, Ev. 6539-58; D., 306 7; Sullivan, Ey.

7560-1; D, 333-4; Harris, Ev. 6627-30; D. 310; Berglund, Ey. 5669-70,

“74; D. 257-8; letters between Green and Bossom, Mass. Exs. 92 (Ev,

5920-3; D, 271), 445 (Ev. 7490 3; D. 330), 446 (Ey. 7493-4; D. 330),

449 (Ev. 7510-14; D. 330), 450 (Ey. 7516-20; D, 330), 451 (Ey, 7523-4;

PD. 331), 452 (Ev. 7524-30; D, $31), 453 (Ev. 7530-5; D, 332), 454

(Ev. 73535 8S; D. 332 ), £55 (Evy, 7438 41; D, 332), 456 (Ev. 7541 4; D.

332), 457 (Ev. 7545-6; D, 382), 458 (Ev, 7547-8; D. 332), 459 (Ey.

7549-51; D. 332); letter Green to Prescott, Mass. Ex. 86 (Ev, 5243-9;

1D), 233); letters between Green and Davis, Mass. Exs. 423, 424, 425 (Er,

6580-4, 6553-5 and 6556-7: D, 306 7), and Mass. Ex. 75 (Ey. 5897; D,

271); letters Green to his gardener, Mass, Exs. 438 and 439 (Evy. 70$7-

93; D. 330); letter about war conditions and labor, Mass. Ex, 73 (Ey,

5895; D. 271): letter ordering line for electricity, Mass. Ex, 72 (Ey.

o228; D. 232)< lettor ordering 2000 rambler roses, Mass. Ex, 89 (Ey.

9249; D. 233); memo re lilac 3, Mass. Ex. 91 (Ey. 5919; D. 271); letter

Bossom to Sullivan about construction of vault for liquor, Mass. Ex, 447

(Ey, 7494-7500; D, 330) ; letters between Green and Van der Putten con

cerning moving of furniture, Mass, Exs. G28 snd 429 (Ev. 6607-11; D,

305), and Mass. Ex, 63 (Ey. 43360; D. 174); 1 ters between Green and

Taylor concerning breakwater and sea wall, Ma Exe. 105, 106 and 107

(Ey, 5952-7; D, 272).

Green was impatient with the delay arising out of war conditions:

Sullivan, Ev, 7585; D, 835; Davis, Ev. 6539, 6547, 6558; D, 306 7; letter

about labor shortage, Mass. Ex. 73 (Ev, 5893-6: D, 271); and see Bos

som’s letter, Mass, Ex. 439 (Ev. 7549-51: D, 332-3),

Ceremony starting foundations: Jerglund, Ev. 5669 70; D, 257:

Harris, Ey. 6627 8; D. 310,

Time spent there: see Table B and supporting references to Evi-

dence attached to Massachusetts Requests to Find.

Money spent: sce breakdown of capital account, Mass, Ex. 411 (Ey.

5818-30; D, 267).

Moved into house July 1921: Berglund, Ey. 9674-5; D, 258; Sullivan,

Ey, 7560; D, 333.

12. Green understood that his sister, Mrs. Wilks, was

willing that he should have the right to occupy the Round

Hills property and to do what he pleased with it during

their joint lives and if he survived her he should have the

entire ownership. Green on his part intended that on his

death Mrs. Wilks should have the entire ownership and his

will executed in 1908 left everything to her in case his mother

did not survive him. Green had arranged that his wife

should obtain no interest in his estate, by means of an ante-

nupuial agreement which provided that Mrs. Green should

receive a guaranteed income of $18,000 a year for her life in

consideration of her relinquishment of dower and any other

interest which she might otherwise have or acquire in

Gireen’s property or estate wherever located. As Green

and his sister were the last of their line and were without

any expectation of issue, it was Green's plan that after his

death the house should stand as a memorial to the Green

and Howland families, and with this in mind, Green had

the house designed in such a Way that it might then be

converted into a hospital or some other kind of institution.

His primary intention, however, was to build a large, simple

home, and beyond that he neyer developed his ideas to the

point of deciding what use would be made of it after his

death or of planning how a conversion would be put into

effect. From the time he moved into the house in July,

1921, until his death, Green used it as a home for himself

und his household, and not for any other purpose (R. 36).

Arrangement with Mrs. Wilks as to use af Round Hills: Berglund,

Ev. 5717-19 (ef, Ev. O777-80; D. 202 4); Neyland, Ey, 6740; D. 317;

Davis, Ev. HoOS6; DD. 30x,

Will and antenuptial agrecment; Mass, Exs. 58 and 56 (Ev. 3412;

D. 142; and Ey, 3382; D. 139),

cing tes be

¢ hicehye + hare)

SN TARE

Not definite as to what sort of institution: see conflicting statement,

made by Green to Corley, Ev. 405; D, 17; McKay, Ev. 638; D, 27; Davis

Ev. 6578-80; Neyland, Ev. 6718-19, 6730-1; D, 315-16; Berglund, Ey

5710-12; D. 261; Van der Putten, Ev. 4324; D. 173; Price, Ev. 3739

40; D. 162; Fla. Ex. 356 (Ev. 9515; D. 396); Bowles, Ev. 6881-2; D

325; Buie, Ey. 871; D. 39; Parker, Ev. 4821; D. 196,

Did not plan how a conversion would be put into effect: Hartwig, Ey.

7837-8; D. 203; Sullivan, Ev. 7579-85; D. 335; see also architect ’s plans,

N.Y. Ex. 90 (D. 177).

Round Hills house was intended throughout to be used as Green's

home during his lifetime: Bossom’s letter, Mass. Ex. 451 (Ey, 7523-4;

D. 331); Van der Putten, Ey, 4854; D. 174; Sullivan, Evy. 7585-7, 7590;

D. 335; Berglund, Ev. 5670, 5717-19, 5777-80; D. 257, 262, 264; Hart.

wig, Ev. 7818-19; D. 201; Mass, Ex. 470 (Ev. 9736-8; D. 407); Bowles,

Ey. 6846-7, 6881-3; D. 324-5; Hill, Ev. 6898-6900; D, 326,

Conversion not to take place until after Green’s death: Berglund,

Ev. 5710-12, 5777-80; D. 261, 264; Emery, Ev. 6441, 6447; D. 302; Ney.

land, Ev, 6683-4, 6739; D. 314, 317; Parker, Ev, 4821-4; D. 196,

Time Spent in Massachusetis.

13. In 1921, when the Round Hills house was first ocen-

pied (R. 35,51), Green spent three and one-half months there

from July Ist to October 15th, leaving soon after on his fall

trip to Texas. The house remained open and completely

staffed, but Green’s acute illness in Dallas in October, 1921,

and his subsequent medical treatment in New York made his

return to Round Hills that year impossible,

July 1 to October 15, ete.: see Tables A und B and supporting ref

erences to Evidence attached to Massachusetts Requests to Find,

Ilouse remained open and completely staffed: Berglund, Ev. 5790:

Bennett, Ey. 6815,

IlIness confined him to New York that fall: Paseal, Ey. 4130, 4137-8,

4140-2; D, 164-5,

14. From 1922 throughout the remainder of his life Green

spent approximately five and one-half months of every year

at Round Hills, except in four years when illness required

him to go to New York City for medical attention or to

Asheville, N.C., Lake Placid, N.Y., or Florida for the

sake of his health. In the other ten of these fourteen

years he arrived at least as early as July Ist and remained

into December (R. 43).

See Tables A and B and supporting references to Evidence attached

to Massachusetts Requests to Find.

Three years: 1923, medical attention in New York, Nov. 15 to Dee.

26, Paseal, Ev. 4145; D, 165; 1930, sent to Asheville, N.C, for sake of

; his health, Pascal, Ev. 4167-8; D, 167; 1932, sent to Lake Placid for

4 same, Pascal, Ev. 4176-7; D, 167; in 1935 Green left late in Novem-

ber at which time he was apvroaching his final collapse (see references

: under paragraph 36, infra).

Physical Characteristics of Massachusetts Dwelling Place.

15. The Round Hills property passing under Hetty

Green’s will was a triangular tract, with sandy shores, jut-

ting into Buzzards Bay. It was mostly wooded and un-

cultivated farm land, on which were located the old How-

land homestead, a few farm buildings and a small family

graveyard containing two old graves of members of the

| Howland family. Between 1918 and 1920, Green purchased

about 140 contiguous acres, principally from his Howland

cousins. This land completed the tract between the Point

and the public highway, except for two small pieces of about

4 acres each, which Green purchased in 1925 and 1927.

Green never sold any of this land, although in 1925 he con-

veyed about 4 acres to Whaling Enshrined, Inec., a chari-

table corporation. At the time of Green’s death, the Round

flills estate comprised approximately 270 acres. The estate

had a bathing beach on each side of Round Hills Point. On

the property there were some woods and about 150 acres

of farm land. The rest of it was given over to lawn and

shrubbery. Apart from the Round Hills estate Green, in

1918, acquired a property known as South Wharf situated

in Padanaram, a section of South Dartmouth, about a mile

away from Round Hills, and this served as headquarters

for his fleet of boats. In conjunction with this wharf he

built a machine shop and added a floating stage to facilitate

landing (R. 36).

Inherited property: chart, Mass. Ex. 413; D. 296-7; uncultivated,

Marshall, Ey. 5355; D, 241; beaches (north and south), Tullouch, Ey,

7105 and 7108; D, 341; buildings, Peckham, Ey, 6377-8; D, 298; grave-

yard, Marshall, Ey, 5438-9; D, 246; and view.

Purchases of land, chiefly from Howland cousins: McLeod, Ey.

6349-65, 6561; D, 297; Mass. Ex, 413; D. 297 (chart),

prac rcw i ar a ee

hn es

Conveyance to Whaling Enshrined the only land conveyed: MeLeod,

Ev. 6367-9; D. 297,

Farm 150 aeres: Tullouch, Ey. 7093-5; D. 340,

South wharf: acquired in 1918, Mass. Ex. 76 (Ey. 5899-5900; p,

271); headquarters for boats and Hoating stage, Bennett, Ev. 6787-9; D.

320; Davis, Ev. 6577, 6587: D. 308; machine shop, Mass. Ex. 411, Ey,

5829; D. 267.

16. Between the fall of 1917 and the middle of 1921,

Green had constructed on the estate in addition to his

house some half dozen cottages and a large multiple dwell-

ing for farm employees, numerous farm buildings and

garages, two large greenhouses, an S00-foot wharf, a 50,000-

gallon water tank, bath houses and a bath pier. He built

jetties and retaining walls along the shore to prevent

erosion. He erected high wire fences around the inland

boundaries of the estate, and planted thousands of rambler

roses along their entire length. Green later added, among

other things, an open-air swimming pool and a tennis court

for the use of his wards and other guests, two radio broad.

casting stations with antenna towers, workshops, labora-

tories and an airport with an airplane hangar and an air.

ship dock. He brought to the estate a Rhode Island windmill

of pre-Revolutionary days, a complete whaling ship for.

merly of the New Bedford fleet and an old blacksmith shop

and candle factory reminiscent of the old whaling industry,

At the time of his death there were about 60 buildings on the

property (R. 36).

Construction 1017-1921: Big house, contract, Mass. Ex. 85 (Ev.

9908; D. 271); Sullivan’s testimony; cottages, ete., Mass. Ex, 412

(photographs) ; D. 268: and see Davis letter, Mass, Ex. 423 (Ev, 6530-4;

D. 306); large multiple dwelling, Davis, Ev. 6541, 6549-50; D. 306, 307;

two large greenhouses and seven stall garages (1917), Mass. Exs. 424

and 425 (Ev. 6563-7; D. 307 ); Davis, Ev. 6548 (1919); D. 307; Mass.

Ex. 84 (Evy. 5902; D. 271); S0U-foot Wharf, water tank, bath houses,

pump house, ete., Mass, Ex. 423, supra (Ev, 6530-4; D. 306); bathing

pier (1921), Davis, Ev. 6541; D. 806; marine railway, Mass. Ex. 38]

(Ev. 6274; D. 293); and jetties, Mass. Ex. 420 (Ev. 6519 22; D. 306);

retaining wall, Mass. Ex. 106 (Ev. 5954-6; D, 2872) + sea wall, Mass, Ex.

$85 (Ev. 6285; D. 293); fences and roses, Mass. Exs, 86, S9 and 90

(Ev. 5243-50; D. 233).

Construction after 1921: swimming pool, Taylor, Ey. 6977; D, 328;

tennis court, Sullivan, Ev. 7580; D. 385; Mass. Ex. 456 (Ev, 7541-4;

D. 332); broadcasting Stations, Taylor, Ev. 6966-7: D, 328; laboratories,

ie Net see ere wee —_—__

elie ee

ete., Odiorne, Ev. 6496; D. 304; Davis, Ev. 6651; D, 312; airport, ete.,

Taylor, Ev. 6967-9; D. 328: ola windmill, Emery, Ey, 6385; D, 299;

whaleship, blacksmith shop, candle factory and oil works, Taylor, Ev.

6965; D. 328; from artesian wells dug in 1930, Mass. Exs. 293, 294 and

295; CEv. 6150-8; D. 286) ; and Mass. Exs. 301, 302 and 303 (Ev, 6162-6;

D, 287).

17. The house at Round Hills was a three-story granite

structure, roughly rectangular, with its length running

north and south and with rectangular wings across each

end. The east face of the building overlooked Round

Hills Point and was separated from the north beach, at its

nearest point, by about 500 feet of lawn. Coming up the

main driveway, one approached the West or inland side

of the house, from the center of which protruded a large

portico of Doric design with four columns two stories high

surmounted by a heavy pediment. The house had a hip

roof, heavily tiled and broken by numerous dormer win-

dows. A two-story service wing extended from the main

north wing, leading to a service yard and garages. Along

the waterfront side of the lnilding was a wide tile terrace

which extended around the south wing and terminated in

an open loggia overlooking the south beach. The floor of

the loggia was of glazed tile so as to permit dancing there

(R.37). The tile on the terrace was completely replaced in

1930 at a cost of about $14,000,

Architecture, position and uppearance: architect’s plans and eleva

tions, N.Y. Ex. 90; D. 177; chart of property, Mass. Ex. 413; D. 206;

photograph of house, Mass, Ex. 65; D. 174.

Service yard and garages: photographs in evidence; see also letter,

Green to Duff, N.Y, Ex. 136 (Ey. 4553; 1D. 184).

Glazed tile in loggia to permit dancing: letter Green to Bossom,

Mass, Ex, 452 (Ey. 7925; D. 331); tile replaced on terrace, cost

$13,519.00, Mass. Ex, 292 (Ey, 6147-50; D, 286).

IS. Under the portico was the main entrance, decorated

With stone scrollwork, leading into the central hall whieh

also opened onto the terrace at the other side. This hallway

contained a double mahogany staircase to the second floor

and an electric elevator running from the basement to the

POND SES INIT CPR IE a OO ORNS Tet OC TEESE i ae ee

<= FS LTE

- a ee Ae ei a aaa arti So) AE OS SE

third floor. To the right were Green’s study, the library

and a hall leading to the living room, which oceupied the

entire south wing and measured approximately 60 feet by

30 feet. Secluded from the main hall to the left of the en.

trance was the Round Hills estate office where the farm ae-

counts and payrolls were kept, and which contained a tele.

phone switchboard connecting the extensions in the house

and in the various buildings on the estate with each other

and the New Bedford central office. Further along to the

left, the hallway opened into ‘the dining room measuring

approximately 40 feet by 30 feet, through which one passed

to reach the breakfast porch in the north wing. At this

end of the building were also a butler’s pantry measuring

29 feet by 22 feet, the main kitchen, servants’ kitchen and

dining hall, pastry room and laundry (R. 37).

Interior of house, dimensions of rooms, ete.: architect’s plans, N.Y,

Ex.:90 (D: 177): photographs, Mass. Exs. 654-65V (1), 174); view.

Small office for farm accounts and payrolls: Chinn, Ey. 2789; D, 94;

appraisal, Texas Ex. 326 (Ey. 3847-8; D. 79); switchboard and exten.

sions, letter from Green to Duff, N.Y. Ex. 135 (Ev. 4549-50; D, 184),

19. On the second floor the Greens’ bedrooms occupied

the entire south wing, each measu ring approximately 30 feet

by 25 feet, and opening off the central hallway were six

guest bedrooms. Hach of these rooms was provided with

its own fireplace and bath. Mrs. Green's bedroom was con-

nected by a private stairway with her maid’s room over

head. On the second floor there was also a room decorated

as a Japanese tea room, and over the service wing were the

office, bedroom and bath of Green's secretary (R. 37). The

servants” quarters occupied the third floor and, with the ser-

vice wing, were designed to house and feed from twenty-

five to thirty house servants (R. 38). The basement con-

tained a double-boiler furnace whieh Was replaced by an

automatic oi] system installed by Green in 1935, a valet’s

pressing room and therapeutic room and, at one end, a

ing

wer

the

tilin

frau

the «

tecte

and —

mast

Per

at.

Green

the Re

had ch

person

and a

Vants,

BRAD cicoe poncreagan

ily constructed vault for the storage of Green's valu-

s (R. 37).

Plan and dimensions of rooms: see plans, N.Y, Ex. 90 U-a77

stairway connection between Mrs. Grex n’s room

and Sullivan, Ev, 7577 8; D. 334; Japanese teg room, Mass. Ex. 65-M

(D. 174) ; servants’ quarters, see plans: ef. Sullivan, Ey, 7576-7; D. 334;

and Howes, Ey, 4390: D. 178% also tie fact that. there were twenty-five

to thirty house servants there, twenty-six aecording to Marshall, Ey.

O7T9-S81; D. 242: twenty-four to twenty eight according to Mrs, Donn,

Ev, 8140-1, 8145-6; D. 348 (there being seven left at Round Hills necord

ing to Hill, Ey. 6900 23° D. 327).

and her maid ’s room, t,,

Basement: see plans, N.Y. Ex. 96 (D. 177); Howes, Ey, 4389 90; D,

178; new oil heating system installed in 1935, Vander, Ev. 7146; Hill,

Ey. 6902-3: 1, $27; vault and vault door, Mass. Ex. 452 (Ev. 7528;

D. 331),

The house was Inassively built, the exterior walls be-

} inches thick and composed of granite blocks backed

isonry; in the interior, columns, beams and floor siabs

of reinforced concrete, and the partitions between

oms were either of brick or of terra cotta tile. The

ov the roof was set in concrete supported by a steel

which rested on the outside masonry walls, Against

mpless prevailing in the lo ‘ality the house was pro-

on the outside by an agricultural drainage system,

the furred space in the outer walls by a coating of

damp-proofing (R, 37).

Construction: exterior walls, Sullivan, Ey. TH70; D. 384; reinforced

terete, id.; partitions, Suilivan, Ey, 7971-9. YD, 334; roof, Mass, Ex.

(D. 174) sand Nvy. Ex. 210 (photographs) (D, 28] ); Sullivan, Ey,

0; DD. 886; llowes, Ey, 4360; D, 174; Hartwig, Ev, 7820; D, 202,

Drainage system and damp-proofing, Sullivan, Ey. 7570-1; D. 334.

ns and Things There.

rreen’s household at Round Hills ineluded Mrs.

his secretary Marshall, a young woman who kept

nd Hills farm accounts and payroll, another who

rge of Green's numismatic collection, Mrs. Green’s

| maid, a maid or practical nurse to assist Crreen,

afl of between twenty-five and thirty house ser-

Jutside the house there were approximately fifty-

ET SE A A eR Ape LES DE DLO: a Oa aa ey

five farmers and other employees. Mrs. Stafford lived at

Round Hills each year with the Greens from 1920 throngh

1927, and until Green's death there was almost always one

or more of Green’s ‘‘wards”’ staying at the house during

summer vacation from school or college. The great major-

ity of the outside employees remained on the estate all the

year round. The entire staff of house servants also re.

mained there during the winter of 1921-1922 but thereafter

only a skeleton force of seven or eight servants was left in

the house during the winter and spring seasons when the

Greens were not at Round Hills. After the completion of

the servants’ quarters of Green's Florida house, the staff,

except for this skeleton force, was sent from Round Hills to

Florida in the latter part of each year and were sent back to

Round Hills from Florida when the Greens left there (R.

38).

Household: Marshall from 1922 on, Marshall, Ev. 5361-3; D, 24).

Mina Cayton and Elaine Chinn, Chinn, Ev, 279] ; D. 4; numismatic girl,

Marshall, Ev. 5308 %; D. 244; and Jette, Ey. 6614; D. 308: Mrs. Green's

maid, Marshall, Ev, 3380 1; D, 242; practical nurse for Green, Berglund,

Ev. 5680-1; D. 258 staff of servants and outside help, Marshall, Ey.

mac 81; D. 242: Mrs. Stafford and wards, Stafford, Ev, 4946 oO; D, 209;

Berglund, Ev. S707: Db. 26; Marshall, Ev. 5389 400; D. 243; Stephen

son, Ev. 6309-11, 6314, 6321-2. D, 204 9; Briggs, Ev. 6761-2, 6765; D, 218.

Outside help remained all yeur: Tullouch, Ey. 7095; DD. 341; Hill, Er

HH00-1; D, 327,

House servants: stayed during winter 192}:2. Bennett, Ey. OSL);

Bergiund, Ev. O79; skeleton force of seven or eight thereafter, Ben.

nett, Ey, 6815; Joyee, Ev. 2799; D. 95: balance of staff sent to Florida

first in 126 and wont back and forth exch year thereafter, Berglund,

Ey. 5772; D, 263; Hill, Ev. 6900. D, 327; Mrs, Donn, Ey. S$140-1; D

#48; sent back to Round Hills in spring of 1936, Natsis, Ev. 7454-5; D,

330; Graber, Ey, SSS; D. 375.

22. The house at Round Hills was elaborately furnished,

chiefly with specially built furniture and partly with furni-

ture, pietures and clocks which Green had moved there

from the 5 West 90th Street house in New York, some of

Which had formerly been in his home in Dallas. The decora-

tions and fixtures were an expression of Green’s own per- |

sonality and tastes. Some of the rooms on the ground floor

were provided with revolving fans suspended from the

2028p erm

all ¢

had ;

lares

haltw

ite B

on th

jects,

ships

W. M

the M,

lution

Hortic

ford h

Captai

graphis

Colqui

aviatio

check {

a serio

ing, such as Green had known in Texas, with the differ-

» that the blades of these fans were made reversible for

purpose of circulating heat from the radiators in cold

ther (R. 37).

Elaborately furnished - specially made, see letter Van der Putten to

Green, Mass. Ex, 429 (Fy. 6609; D. 308); Yeaton, Ev. 9703 4; D. 406;

Muss. Exs. 65-A to 64-V (photographs) (D. 174); cost, Van der Putten,

Ev. 4539-40; D, 174; partly with furniture, pictures and clocks from

5 West 90th Street house, Van der Putten, Ey, 4527-31). 1732 Myre.

Holeinger, Evy, 2963.7; D, 114; Mass. Ex, 63 ( Ev. 4336: D. 174 }; Mass.

Exs. 428 and 429 (Ey. 6608-10; TD, 308); some formerly at Dallas, sve

letter to Howard Clock Co., Mass. Ex. 154 (Ey, 9280-2; D, 235).

Decorations and fixtures were an expression of Green?’s personal

tastes, rather than the decorator’s: letter to Bossom as to mahogany

Wainseoting, Muss. Ex, 454 (Ev. 7537: Dp, 332); and see letter Bossom

to Green contrasting Green's and Van der Putten?’s ideas, Mass. Ex. 451

(Ev. 7523-4: D. 337 ); with which compare Van der Putten, Ey. 4331-2;

). 173; also, with respect to electric outlets, compare Van der Putten,

Ev. 4334; D. 174. with Sullivan, Ey. 7563; D. 334; and Bossom ’s letter,

Mass. Ex. 445 ( Ey. 7490-3; Dp, 330); Groen’s choice of electric fans,

Sullivan, Ev, 7584-5; D. 335; and Green’s choice of 4a place for his

iother’s portrait, Van der Putten, Ey, 4343.5.

Green brought to and kept at the Round [ills house

his personal and intimate possessions in which he

sentimental interest. This house contained the Green

nd penates and all the indicia of home. In the main

V was a large oj] painting of Green holding his fayor-

‘ton terrier ‘Stella’? The walls of Green's library

ground floor were covered with innumerable ob-

eluding pictures and plaques of whales and whaling

ith several different views of the enshrined ‘Charles

gan”’;a framed certificate of Green's membership in

sachusetts Society of the Sons of the American Reyo-

another of his membership in the Massachusetts

ltural Society sa framed photograph of the New Bed.

ise where his mother was born, and another of the

s of New Bedford's “Stone Fleet ”’: framed photo-

of Green as a Colonel on the staff of Governor

of Texas in 1911, and as one of the judges of an

mect at the Dallas Fair in the same year; a framed

r $100,000, with which Green had, in 1921, stopped

; run on the Security National Bank in Dallas; a

photograph of Greeny donating the ‘*Round Hills Trophy” to

the New Bedford Yacht Club in 1930, and another Of Greey

welcoming the famous aviators, Boardman and Polando, at

his Round Hills airport in 1931. In the living room Were

two oil portraits of Mrs. Hetty Green and an oil portrait

of Green's grandfather, Edward Mott Robinson. The

library and billiard room contained numerous volumes on

early New England history, log books of the New Bedford

Whaling fleet, a large lithograph on which were reproduced

in colors the flags of the New Bedford fleet, and two Machines

used for stamping small medals with the names of Visitors

to the “Charles W. Morgan’? and the dates of their Visits,

In these rooms were also three nickel slot machines. On

the dressing table in Green's bedroom was a photograph

of his mother, and on the wall hung an oil painting of

the old Howland homestead, His desk and the tables in this

room were crowded with mechanical devices such as com.

puting machines, radios, optical instruments and articles

used in connection with his stamp and coin collections, Ty

the basement, there was a vault for the safekeeping of

his entire supply of liquor and the bulk of his Valuable

collections of Jewelry, numismaties and stamps (R, 37-8),

Some of these collections accompanied Green to Florida and

other places when he was away. For the most part they

were at Round Hills at the time of his death (R. 21, 38).

typ

litt]

and

the :

with

chair

anch,

“Che

the y

(R. 33

Lares and penates at Round Hills: Portrait of Green in hallway,

photograph, Muss. Ex. 03 A; D. 174: and appraisal, Texas Ex, 326 (Ey

$815); pictures and Plaques of whales and Whaleships, Berglund, Ey

O719-20 TD, 262; Texas Ex, 326 (uppraisal, Ey. 3854 D, 3851.2) 5 certifi

rates (appraisal, Ev. 3850-1): and Emery, Ev, 6405; D. 300; photo of

house where his mother wis born, Emery, Ey, 6406; DD. 300. and ap

Ly I

=),

and thy

praisal (Ex, 3852); Captains of the Stone Fleet, Emery, Ev. 6429-40:

appraisal (Ey, 3852) - photo of Gevernor Colquitt ’s staff including Green

as Colonel, letter to York, Texas Ex. 294 (Ev, 2383 ©; D. 73); Marshal,

Ev, 5343-4; D, 240. Green a8 judge of aviation meet, Marshall, Ev, 5342:

D. 240; cancelled check for 210,000, Marshall, Ey. 41-2; Green |

donating Round Hills Trophy, Mass. Ex, M4 (Ev. 6905; TD, 397) il

Hill, Ev. 6904-5; [, $27; weleoming Boardman and Polandae, appraisal

Ev, 3852; and see minutes of Round Hills Radio Corporation, Mass, Ex |

137 (Ev. 7010; D, 329). portraits of Hetty Green, appraisal, Evy, 383)

and 3832; and of E. M. Robinson, id., Ev. 3832: Van der Putten, Ey

4343-5; Marshall, Ev, 9599; D. 253,

to 193

York ©

1930 we

in New

Were ste

Green a)

Early New England history, ete, Mass, Ex, 4 é

299); Emery, Ev, 6387-94; D, 299; detail of all such books set forth in

appraisal, Texas Ex, 326; flags of New Bedford Whaling flect, Muss, Ex,

378 (photostat) (Dp, 293); Emery, Ey, 6395; D, 299; and Green's letters

to Mansell, Mass. Exs, 160 and 168 (Ey, 6040 and 6045; D, 278) ; Stamp-

ing machines, appraisal, Ey, 3534, and Ashley, Ey, 6462 3; Dp, 303;

nickel slot machines, Stephenson, Ev, 6515; D, 295; and View,

Green's bedroom (appraisal, “* Decedent's Chamber, ”? Ev. 3918.

3929): Howland homestegd, Ev, 3919; machines, radios, ete., Ey, 3920.

6; pictures of Mrs, Hetty Green, view, and Ey, 3996,

Basement: Storage vault, ete, Marshall, Ev. 5388 9, 5531, 5587,

5594; D. 243, 250, 953.

Collections there aut time of death;

numismatics, Jette, Ey, 6624-5: Ty. 309;

Ev. 5387-9; D. 243s ane

jewels, Marshall, Ev. 55ST:

20th century stamps, Marshall,

1 see Chrystie, Ey, 2554, 2563 4, SBR:

At one time Green had twelve boats

and sizes at Round Hills or South Wharf

use of them after the “United States”

Id most of them in 1920, but the frounds surrounding

tin house at Round Hills were thoroughly deco ‘ated

nementoes of the sea. Hundreds of v

were placed alone the borders of the

8 placed at intervals. In the Vicinity

les W. Morgan” (he mast

of Varying

~ He made

sank in 1919,

ards of anchor

driveways, with

of the enshrined

and part of the hull of

scked whaling ship “Wanderer”? stood on the lawn

Boats: Fla. Ex. 3 (Ey. 3491; 2, 150); Bennett, Ev. 6788. D. 320:

as Ex. 296 (Ey. 2402-4; D, 74 ); Potter, Ey, 5957-8; D, 156,

lrrounds: anchor chains and anchors, Fla. Ex. 355 (Ev. 00-7 »

96); Emery, Ey. 6436; D, 301; Neyland, Ey, 6729, 6735.6: D. 316-17:

Wanderer, Newland, Ey, f664> 1D, 313; Taylor, Ey. 6905; PD. 328;

rmementoes of the sen, Emery, Ey, H395: D, 209; Neyland, Ey. 6716,

» O728-9; D. 315 16; see also newspaper article, Pla. Ex. 355 (supra),

reen kept most of his automobiles at Round Hills,

bore Massachusetts license plates (R. 39).

Prior

le had kept from one

to two automobiles in New

, bearing New York license plates, but these after

‘translerred to Massachusetts and were only kept

ork during the short periods When the Greens

Ping there (R. 33). Automobiles for the use of

| Mrs. Green were habitually taken to Florida and

back each year after the Greens started going there, and

these were sometimes, but usually were not, provided with

Florida license plates (R. 39).

Massachusetts cars: thirteen carrying Massachusetts Plates and

garaged at Round Hills in 1936, Texas Ex. 343 (Ev. 6929-49: 1, 397),

New York cars: one or two kept at Commodore Biltmore garage until

duly 2, 1931, N.Y. Ex, 22 (Ey. 3139-41; D, 125); transferred to Massa

chusetts, Potter, Ey. 3364: D. 138; thereafter Green brought cars in only

while stopping in New York, N.Y. Ex, 22 (Ev. 3144: D, 125) ; With which

compare time chart, Table A and supporting references to Evidence

attached to M ssachusetts Requests to Find; and they remained jp

Massachusetts after 1933, Potter, Ev. 3364; D. 138,

Greens habitually took automobiles with them to Florida and baek:

Mrs. Donn, Ev. 8146; usually carried Massachusetts plates, Forrester,

Ev. 8504; D. 362.

Cars carrying Florida license plates:

1923—None,

1924—None.

1925—None.

1926—None.

1827—One Buick, Fla. Ex. 296 (Ev. 9184-6: D, 384).

1928S—One electrie roadster, Fla, Ex. 299 (Ey. 9202-3; D, 384),

1929-—Same elect rie roadster, Fla, Ex. 302 (Ey. 9214-18; TD, 384).

one Lincoln Sedan, Fla. Exs. 205 (Ev. 9181-3; D, 3x4).

and 304 (Ey. 9224-8: D, 3x4 ); and one Lincoln Cabrio

Fla. Exs. 301 (Ey. 9212-14; D. 384); and 303 (Ev, 9219

=3; D. 384).

19230—None.

1931—One electric roadster, Fla. Ex. 312 (Ev. 92979 81; D, 384)

A 1931 license was obtained also for the Lincoln Cabriolet,

Fla. Ex. 311 (Ev. 9277-8; D. 384); but this was sold

December 20, 1930, Fla, Ex. 314 (Ey. 9291-4; D, 384),

1932—One Stearns Knight, Fla. Ex. 316 (Ev. 9298-9300; T. 384).

and one Lineo!ln Limousine, Fla. Ex, 315 (Ev. 9295.7;

D. 384).

1933—None.

1934—None.

1935—None.

1936—One Lincoln Limousine, Fla. Ex. 319 (Ey. 9319-21: D.

384); which had previously carried Massachusetts plates

(id., Ev. 9320, line 13, and Texas Ex. 343-1, Ey. 6945.4:

D. 327). This was the car with the glass top, traded in for

a new model in January, 1936, Natsis, Ev. 7455-7; D, 33

The new car earried Massachusetts plates, Texas Ex. 3

(Ev. 6929-34: D. 327); Natsis, Ev. 7457; D. 330.

Things Done There.

(a) The Years before Round Hills was Occupied (191%

1920).

26. From June 21 to the middle of October, 1918, Gree:

and his wife and one of his wards lived on the yacht

bal 8)

tical

Or 2

shop

He d

on tl]

River

Thur:

direct

theati

28.

“Units

Where

The Onli

Se ee

nited States’? anchored off Round Hills. The yacht had

‘ew of seventy-two officers and men (R, 29), and was

ounded by a flotilla of a dozen boats which Green called

Navy’ (R. 38). Each boat had a captain and a flac.

‘aplains reported for duty every morning at 8 0 ‘clock,

to their various boats and waited for Green to raise

lag of one of the boats. The boat whose flag was raised

went alongside the “United States’? and took Green

re. Aside from a trip to Block Island, about 50 miles

nt, and several shorter trips, the yacht did not leave

horage (R. an);

As to time, see Table B and Supporting references to Evidence at-

ached to Massachusetts Requests to Find.

Ruth Lawrence (Briggs), Ey, 6763; D, 318,

Crew and flotilla, Bennett, Ev. 678s V5. S20.

Yacht hardly left anchorage: Bennett, Evy. 6784; D. 3i9; Briggs,

tv. 6763; D, 318,

Green's routine that year was to breakfast on the

ed States’? alone, go to Round Hills and spend prae-

all day Watching the developments going on there,

o New Bedford in one of the speed boats for a day’s

ng, returning to the yacht late in the afternoon.

ed with his wife and guests and spent the evening

yacht. Weekly he went to New York by the Fall

oat on Tuesday or Wednesday higlit returning on

ay or Friday night (R. 29). In New York he attended

rs” meetings, did some shopping and went to the

(R. 8).

fireen’s routine: Berglund, Ey. 666, 5728; p

8785-6; D. 319; Davis, Ev. 6541-5: D. 306,

Weekly trips to New York: see Table B and supporting references

Videnee attached to M: sachusetts Requests to Find: shopping and

tre, Stafford, Ey. 4964; D, 207,

Nee Ary i 262: Bennett,

‘hen Green left Round Hills October 24. 1918, the

States’? went to South Whart near Round Hills,

remained all Winter, with its entire crew (R. val De

time it lett that anchorage was to £0 to New Lon-

don, Connectient, on March 30, 1919, returning on April 2d,

for the purpose of having it outside of Massachusetts Waters

upon tax assessment day, April 1st—this being done upon

the advice of Green's lawyers that he might thereby escape

Massachusetts taxation on the yacht (R. 42).

Yacht stayed all winter with entire crew: Bennett, Ey. O787-8; Dp.

320; going to New London over April Ist, Bennett, Ev. 6784; D, 319;

to escape tuxes, letters between Dulf, Green and Pierson, Mass. Exs, 7%

(Ey. 5104; D. 216), 79 (Ev. 5106; D. *16), 79-A (Ev. 5107; D, 216)

6U (Ey. 5112; p, 217); and letter Green to Prescott, Muss. Ex, §]

(Ev. 5114; D, 217),

29. Beginning July 1, 1919, Green with his wife and sey.

eral wards resumed the same life as the year before, living

on the ** United States,’ which was anchored near Round

Hills, In August, 1919, the yacht went aground in Padana-

ram Harbor and sank, which Was the end of its career, Green

with his wife and Suests then went to the Tabitha Inn at

Fairhaven, a nearby town, where they lived until he ae.

quired a houseboat. the ‘Day Dream,’’ and took up his

living quarters on that (R. 29). While living at the Ina,

Green motored to South Wharf every Morning, took his

lunch and sometimes dinner on one of his small boats, the

‘Lydia.’ The construction of Round Hills House began

early in the summer. Green and his party went ashore tu

attend the ceremony at whieh VM rs. Green turned the first

spadeful of earth (R. 35), Green's time was principally

occupied in attending to the Coustruction of the house, 4

large building for housing farm employees, the greenhouses

aud a machine shop (R. 35) and other improvements at

South Wharf (R, 26). In that year he was granted a license

for the construction and maintenance of a marine railway in

the harbor. He contracted with an interior decorator for

furnishing Round Hlills House with specially made furni-

ture, and ordered 2000 rambler rose bushes to plant along

his border fences (R. 36).

Time: see Table B and supporting references to Evidence attached

to Massachusetts Requests to Find,

tee

seve

ties.

heve

from

New

lie at

titer

and ©

the s

boat t

ings t]

several

eee

Several wards: Stafford, Ey. 4972-5; D, 208; see Mass, Ex, 88 (Ry.

5240-3; D. 233) in Which Green subscribed for tennis Privileges for

Ruth Lawrence and other guests; Briggs, Ey, 764-5; D, 318; Marshall,

Ev. 5400: 2, 244-5; Corley girls were often there, Corley, Ey. 356; D,

15; und their father Was there when the Yacht sank, Corley, Ey. 936.

Greens and their party went to Fitirhaven : see Table B and sup-

porting references to Evidence attached to Massachusetts Requests to

Find,

Day Dream was purchased jn September, 1919, Bennett, Ey, 6787-8;

D. 320; Fla. Ex, 3 (Ev, 3491; p, 150),

Green's routine: Bennett, Ey

- O7S7-8S: D, 320; Berglund, Ey, 56tg-

103 -D, Boz:

Ceremony of starting foundation for Round Tlills House: Berg-

lund, Ey, HOOT: PD, “97; Harris, Ev. 6627.8. D. 310,

Green’s time oceupied with cons

DD. 334: Harris, Ey, HH28 TP), 310;

U, 1) and 16, supra.

truction, Cte,

Sullivan, Ry. 7561;

see also referene,

‘Ss under baragraphs

In 1820 Green, With his Wife, Mrs, Stafford and

lof his wards, lived on the houseboat **Day Dream”?

39), moored off South Wharf, The “Day Dream”

sailed beyond Cuttvhunk Island, a few miles distant

tound Hills. Green Went ashore daily, motored to

edford to do his shopping and to Round Hills Where

nded to the Construction of the Round Hills House

), £OINe oOVeY the completed portions and

going up

airways, #iving his

attention to

Went weekly by the k

but attended no diy

whe the lemporary st

lest details. Ie

New York as before,

reafter July 1st,

‘all River

‘CLOrVs” meet.

Persons on board Day Dream: Stafford, Ey, 4969-75. [). 208.

Day Dream moored off South Whart; Berglund, Ey. n672:) D, 208;

t only one trip to Cuttyhunk, Bennett, Ey. OSU],

recon went ‘shore daily: 3erplund, Ey, “673; D, 258; motored to

Bedford, Bergland, Ey. 5073; DP, 258. attended construction at

vl Hills, Berglund, Ey. “673; D, 258 * Stafford, Ev, 4g70 1; D. 208;

vin, Ev. 7561; Dp. 3345 used temporary Stairways, Sullivan, Ey,

as I): bag,

“eekly trips to New York but no directors’

‘Supporting references to Evidence

meetings: see Table B

Sto Find and N.Y - Ex. 14 (Ey,

‘ittached ty Massachusetts Re

SU17-IN: D, 157).

e First Year iu thie Round Hills House (

Iv 1, 1921, Green and his wife, Mrs. St

Y his Wards, whe Were

1927),

afford and

there during their summer

vacation, entered into occupancy of the completed home

(R. 35, 38). Green had disposed of most of his flotilla (R,

38), retaining the ‘*Lydia.’’ His attention this yeur was de-

voted chiefly to completing the development of his proper.

ties. As before, he made his weekly trips by the Fall River

boat to New York and return, attending directors’ meetings

there (R. 39). He lett late in October for his usual fall trip

to Texas.

Occupied house July 1, 1921: Berglund, Ey. 5674-5; D. 258; Stat

ford, Ev. 4U76.8; D, 208; Sullivan, Ey. 7560; D, 330; Harris, Ey, 6632;

D, 310,

Lydia retained: Bennett, Ey, 6807; D, 320,

Completing developments: Harris, Evy. 6629 33; D. 310; Sullivan

still there, Ev, 7620; and payments still being made to Bossom, Mass.

Ex. 411 (Ey. 5822; bp. 267); bathing pier license, Mass. Ex, 382 (Ey,

6276; D, 293); and payments still being made to Taylor, Mass. Ey,

411 (Ev. 5827; D. 267); also payment to Roarke, id., who was the road-

builder—-see Mass. Ex, 123 (Ev, 5263-4; D. 234): farm and green.

houses, Neyland, Ev, 6706,

Trips to New York and Texas: see Table B and supporting refer.

ences to Evidence attached to Massachusetts Requests to Find.

32. Beginning in 1922 Green's physical activities were

circumscribed owing to the arthritis he had developed in

Texas the previous October, While he could still walk

short distances he was for the most part obliged to rely

upon his wheelchair and automobiles to get about. He pro-

cured a small electric motor-car, hand-operated, familiarly

‘alled the Cream-Puff,"" and in this drove himself, often

with his Boston terrier “Stella,”’ all over the estate, and

sometimes beyond its confines. It was fitted up With a shelf

upon which he could place his collections, picture puzzles,

books and papers. In November, 1924, Green bought a

small closed electric car, with heating equipment, so that he

could be comfortable in cold weather (R. 39). Some of the

buildings on the estate were equipped with inclined drive-

Ways so that Green could drive in and out. Te used these

cars in all kinds of weather, and by ieans of them was

‘ime a rN ED re: te Mame ee ee

yt ears ete

able to spend most of his time outdoors and give attention

to the numerous activities on the Round Hills estate (R, Bo),

Arthritis developed in October, 1921: gee paragraph 13, supra;

walked thereafter with difficulty but relied mostly on wheelchairs and

automobiles, Berglund, Ey, 5700 1], 4758-60; D, 260, 263; Stafford, Ey,

4083-5; D, 208; Neyland, Ey, 6653; D, 812; Paseal, Ev, 4165-7; D,

166.7,

Small open electric ear in which Green drove himself around the

estate: photographs, Mass, Exs, 393 and 408 (D, 208, 245); bought in

1922, Newington, Ey, 2740-2; D, 90; photograph, Mass, Ex. 403 (D,

245); Bowles, Ey, 6833-4; D, 322: drove around the estate, Stafford, Ey,

4983.5; D, 208,

Closed cleetrie car with heater: photographs, Mass. Exs. 400 and

401 (D. 245): bought in 1924 and contained heater, Marshall memo,,

Mass, Ex, 172 (Ey, 5283; D, 236),

Stella the dog: photograph, Mass, Ex. 408; D, 245; Stephenson,

Ev. 6312-13; D, 295,

Entered buildings on ramps: Odiorne, Ey, 6500; D. 304; Bowles,

Ev. 6845; D. 323; Hill, Ev. 6917; D, 327; view of swimming pool ramp,

and see Berglund, Ey. 5708; DD, 260,

Went out in all kinds of weather: Carlson, Evy, 5882-3; p, 270; Hill,

Ev. 6903; D, 327; Marshall’s memo. on car with heater, supra, Mass.

Ex. 172 (Ey, 5283; D. 236),

08. At Round Hills, as elsewhere, Green did not go into

ociety. When he first went to Round Hills, many of the

esidents of the fashionable summer colonies at Nonguitt

nd Salters Point called on him, but he never returned the

ills and was indifferent to their society (R, 39). In fact,

is relations with them became strained, because they ob-

«ted to the noise of the radio loud speakers on his estate,

id the influx of the thousands of people to bathe at his

aches, visit the Whaling vessels and admire his grounds

t. 39-40). Green's guests at Round Hills House were

nited for the most part to his wards, of whom there were

ually several present during the school vacation periods,

‘ew New Bedford friends who infrequently came to dinner

the house, and oe ‘asional visitors from among his old

ends in Texas, Few of his New Bedford friends ever

nt into the house, and they customarily met him in his

tor-car on the grounds. Green enjoved hobnobbing with

employees and the loca! tradespeople, who came outside

ihe dee ee —ieitleedh tet ee ae

a ec a ar ari mes SRN CARTS Wy WE WEE Ay

their shops to talk with him in his automobile on his daily

trips to New Bedford. He always kept his grounds open

to the public, who came in thousands to bathe and sun on his

beaches, and to see the Whaling ship ‘*Charles W. Morgan,”

Green enjoyed talking with these visitors and Watching the

bathers on his beaches. He Was generally popular with the

ba] .

common people of the vicinity. He made his grounds and

boats available for outings for crippled children, and fur-

nished motor-bus transportation the year round for girls at-

tending the publie schools in the neighborhood (R, 39).

Relations with summer colonists: Marshall, Evy, 5632-4; D, 2560; let

ter to Mrs. Brooke, Mass, Ex, 225. (Ev; 58298-5300; D, 237), as to which

see Marshall, Ey, 5630; D. 255,

Friends were among local residents of New Bedford: Marshall, Ey,

5631-2; D, 256; Bartlett, Ey. 4810 8; D, 195; did not go into the house

much, but met him on the grounds, Ashley, Ey. 6459 60; D. 802; and

wards, Marshall, Ev. 3400 1; D. 244. Stephenson, Ey, 6309-11, 6314,

G821-2; D. 294, 295; Berglund, Ev. 4990; Db, 209.

Outings for crippled children: Hill, Ev. 6894-5; p, 326; Mass. Exs,

“12 (Ev. 6087-90; D, 281), 443 and 444 (Evy. 7487-90; p, 330); Mass,

Ex. 345 (Ey. 6196-7; D, 200),

School bus: Hill, Evy, 6896-8; D, $26; and Mass. Ex, 433 (photo-

graph) (D. 326).

34. His daily routine was to have coffee served to him

at 7 and to take breakfast at 4, cither downstairs with his

wards or alone in his room; motor to New Bedford on a

shopping tour or go out on his estate, take lunch either

alone or with his family, spend the afternoon watching the

manifold activities which were always going on on his estate,

dine with his family in the evenine, spend a short time after

dinner in conversation, showing moving pictures op play-

ing the niekel slot machines (R. 39), then retire to his

room, usually with his attendant Gerda Larson (later Mrs,

Bergland) or one of his wards, and work late into the night

or early morning on his Stamp or numismatic collection (R.

89). Ilis attendant gave him Massages morning and night,

and assisted him in dressing and undressing,

Daytime routine: coffee and breakfast, Carlson, By, 5858 fh; D, 268;

Stephenson, Ey, 6310-115 Db, “4; Berglund, Ey 5785 UP motor to New

in |

ginrs. (Mr mee lt ttt) tee rm Se yrs. SLO CE an ee tee ae

Bedford shopping, Berglund, Ey, 572 2; D, 262; Stephenson, Ev, 6307-8,

6311-12, 6318; D, “04-5; or go out on estate, Berglund, Evy, 5700, 5776-7;

D, 260, 263; Marshall, Ey, 5403 4; D, 245; Carlson, Ey, 5869; D, 270,

Evening routine: dinner, and slot machines, Stephenson, Ey, 6314.

15; D, 295; movies, Berglund, Ey, 5706-7; D. 260; retire and work late

on collections, Stephenson, Ey, 6315-17; D, 205; Berglund, Ey, 5715; D,

261; massages and ussistance, Berglund, Ey, 5758.60; D, 263,

80. Green during this period never used aleohol in any

rm, but was addicted to the excessive use of bromo-seltzer

%. 43), which, despite precautions taken by his family and

tendant, he sueceeded in obtaining, Occasionally this

sulted in extreme anaemia requiring blood transfusions to

store him to health. Aside from the acute illnesses so

used, Green’s general health remained good, although

‘re Was a gradual physical deterioration. He developed

rheumatic condition, which the fog and dampness at

und Hills tended to aggravate, but despite his doctor’s

vice that he ought not to remain there so late in the year

always insisted on staying into December, except on four

asions in the last fourteen years when illness required

1 to leave earlier (R, 43).

Used no alcohol but took bromo-seltzer to excess: Berglund, Ey.

5704-5; D. 260; Pascal, Ey, 4170-3; D. 167; Odiorne, Ey, 6505; D. 305;

despite precautions, Stephenson, Ey, 6311-12; Dp, 294; Berglund, Ey.

5697-5700, 5764, 5782-5; D, 254, 263-4; necessitated blood transfusions,

Pascal, Ev, 4170; D. 167; but general health remained good, Pascal, Ey,

4170-1; D, 167; Berglund, Ey, 5696; D, 259,

Round Hills climate not good for Green: Paseal, Ey, 4168-9, 4177-8;

D, 167; kept coming back and staying late despite doctors’ advice,

Bowles, Ey, 6846-7; D, 324,

Stayed there into December ten years of the last fourteen, see Tables

A and B and Supporting references to Evidence attached to Massachu

setts Requests to Find, In 1923 he left in November to receive med-

ical treatment in New York for balance of year, Pasval, Ey, $145;

D. 165; in 1930 and 1932, ordered out of climate, Pascal, Ey, 4167-8,

4176-7, 4177-8; Dp, 167; letters from Green, Mass, Exs. 298 and 209 (Ry,

6160-1; D, 296 7); Texas Ex, 12 (Ev. 883; D, 40); Fla. Ex, 336 (Ey.

#402; D, 389); Fla, Ey, $52 (By, #484: J), 395). In 1935 Green was very

sick and Nearing final collapse (see references under paragraph 36,

infra),

) The Years from 1932 to 1935.

In September, 1932, Green had a serious illness

ich a cardiac condition developed, requiring his de-

Se — ane a cana

parture in October for Lake Placid. From this time

Green's health declined steadily. He no longer went about

by himself in the small ears, but was driven about by his

chauffeur ina glass-topped automobile. He continued his

daily shopping tours in New Bedford and still spent much

time outdoors going over his estate, visiting the various

activities there, usually accompanied by the last of his

wards, then in her carly teens. In 1935 he Was a very sick

man and was approaching his final collapse. So far as he

was able, he continued about the same aetivities as thereto-

fore, but was more and more confined to the house, Al.

though his personal participation in the activities on the

Round Hills estate was necessarily curtailed, his interest

in them continued undiminished up to lis death (R. 43).

Myocarditis in 1032: Pascal, Ev, 4172-3; Dp. 167; doctor advised

leaving South Dartmouth to 0 to Lake Placid, Paseal, Ey, 4168-0; 1,

167; steady decline, Bowles, Ev. 6843-4; J), $23; Stephenson, Ev. 633} a

Vander, Ev. 7139-43. Discontinued driving himself, Berglund, Ey, 5744.

4; D, 263 [but the date 1926 is too early, as shown by Mass, Ex, 403 LD,

245) (photograph of Green in small vleetrie, with the dirigible which

came in 1929), as to which see Mass, Ex, 437 at Ev. 7018; Bp, S20; Green

bought his big gas-clectrie car in Noveniber, 1929, Texas Ex. 343 D (Ey,

6938; D. 327)].

Automobile with glass top: see last reference under paragraph 25,

captioned **1930,7?

Continued going ta New Bedford and around the estate: Stephen

son, Ey. 6300-14: J), 204; Till, Ev. 690% 45 Dy 8375 Vander, By, 7138 40),

Approaching final collapse in 1935: Not se bad in 1054, Graber, Ey,

SSTO:SO; 1 375: It. worse and more ivritatle in bis lust year ut Round

Llills, Graber, Ey. SS81; 1. 375; and after he arrved in Mlorida late in

1G, te spent much of bis time in bed and was at times under an oxygen

tent, Roehe, Ey, 7260 1, 7353-4, 7334+ VD. 107 8.

Interest in activities at Round Hills continued undiminished, though

his personal participation. was curtatled; Marshall, Ey. OMG: TD 2g:

Bullard, Ev. 7025 6: continued to supply favilities costing him, through

contributions to Round itls Radio Corporstion, 101,731.38 from 1934

to the time of his death, Muss. Ex. 410A (Eg. WSli; In 265): Bowles,

Es. OS46:7; PD. 34 It is clear that (ireen finaneed those fuellifies

through the Corporation - minutes, Musas. Ex, $37 (Ex 7016 oh WED

S20); Bullard, By. 7025. Potter, Ev. sis ie SARL So

(e) Green's interests at Round [Hills.

Of. Farming and horticulture engaged Green's atten.

tion, iis formerly it Texas, He einploved hetween thirts

eight and forty farm-hands, of whom twenty-two staved the

year round, put 150 aeres yyder cultivation, and had three

barns, with dairy and poultry farms. He raised goats for

his amusement and had a reat number and variety of fowl,

Ile supplied the house and his employees with the products

of the farm, but did not ran it for profit. He had two large

greenhouses from which fresh flowers were furnished every

day for the house (R. 39). There were spacious lawns and

roads through the wooded areas. Thousands of rambler

roses bordered the property (R. 20, 36). He became a mem-

ber of the Massachusetts Horticultural Society, which was

the only society of that type of which he was a member, and

had his framed membership certificate hung in his study at

Round Hills. Sometimes in official documents he described

his occupation as “Farmer,”

Green's interest in the farm continued until his death, Neyland, Ey.

S744; D. B17: far lnmds, dairy, ete, Tulloueh, By. Tone 5; D. 340;

Huildings, Mass, Ey. 412 (photographs) (Dp. 208); gonts, Stephenson,

Ev. 681213; D, 295; variety of fowl, Fl. Ex. 266 (Ev. 9520-61: D,

308); no profit, Tullouch, Ev. 7095: D. 340; Marshall, By. M747; YD.

“48; fresh Howers every day, Hill, Ev. 6903; 1), 327,

Deseribed himself us ‘* by rmer,"’ Texas Exs. 343 to 343-1. (Ev. 6933,

line 19; 1). 327; other application abbreviated in. the record—see re

porter’s note, Ey, 6934: D, $27),

38. For several years Green maintained a photog ‘aphie

laboratory at Round Hills (R. 40). While he was inter-

ested more in the scientific than the artistie aspects of

photography (R.19), he had innumerable pictures made of

the whaleship “Charles W. Morgan’? from almost every

wnele, and distributed ther by the hundreds. He alse dis-

tributed large photographs of himself taken at Round ITills,

wid had moving pictures taken of him and his activities

‘here (R. 40),

“Studia, Odiorne, wy. HG O02; TD, 304; movme pictures, Hill, By.

*Gs93: D.-a56: Thson. Ev: (fir L803 D839,

wh Karly in 1922 Grooy. hitving heeome interested in

adio, formed ‘Round Hills Radio Corporation’? ¢R. 19,

40), of which he tlways kept entire control, and emploved the

Western Electric Company to construct two broadcasting

stations at Reund Hills, one with a hundred-watt broadcast.

ing set, and the other, a five-hundred-watt Set. In 1925 ho

added a thousand-watt transmitter (R., 40). The lareest sta

tion contained besides the studio an apparatus room, 4

spacions reception hall, station manager's Offices and artists

retiring roonis. It had twe steel towers 143 feet high.

Green's original intention was te bring singers and musi-

cians to the studio, but the difieulty of getting worth -while

programs in this way led him to arrange with the American

Telephone & Telegraph Company to transmit programs

from New York stations WEAF and WGBS by direet wire,

ond these were broadens! locally from Round Hills, the first

program being transmitted any) :3-V3993:: Phis station,

WAMAF, or “The Voice from Way Down East,’* was the

most powerful in New England. Green published and dis.

tributed a pamphlet entitled “The Voice from Way Down

Rast,’* containing his pieture and describing the station.

this pamphlet Greey eased himself to be described as

descended from John Howland, a cabin boy on the ** Mur-

flower,’ to whom the Round Hills tract had heen allotted (R.

19,40). Greon had a sroup of loud speakers mounted on the

Water tank at Rownd [ills Point and at his Invitation the

public came by thousands to hear the eoneerts (R40), news

items, baseball games tnd prize fight hroadeasts Which were

pat on the loud speakers. He Altempted to make the Jond

Speakers carry programs to his friends on steamers plying

between Now York and New Bedford, bat was Uusueeessful,

At the end of the 127 season, when hroadexsting heeame

commonplace, Green lost hix hiterest in this phase of radio

amd discorutinnes! lrosdeusting, devoting his facilities to

other fields of experimentation in Tadin wil allied kcionces

(RR. 40),

Intere<t in uh: letter from firern im ‘ | th, ‘2, Mana,

Ey.123 (By. 2une e70CStsy; formed cory . Habis Ey. 6935.5;

. — . . a dee ae oie Har Serra ARR

D. 329; kepe control as President and Treasurer, clerk's certificate, Ey,

rhs oan 329° and soe minittes, Miss, Ex, 437 (Ev. 7014-94. J). 329) *

soe alse contributions, Mass. Ex. 1104 (Ey: ONTO sD, 964).

Deseription of relio: see “§ The Voice From Way Down East,??

Muks, Ex, 48 (EV: 3750-8: 1h. 163): Contract, Mass, Bx. 49 (Ey. 87 Fa.

Dy, Wt): added theisand watt transmitter in 7995, Miss. Ex, 109 (Ev.

HOTS 4s D, Usib)s “weet low Nyite Programs,'* Bowles, Ev. fiSZR~ J), teks

WORS, see minutes, Miss, Ey. 487 (Ev. 7074: p, e299

Opened grownids fu public. who attended low speaker converts in

laree numbers: Neoxstund, Ew. 657 N. D343; Price. Ey. ATAL As J),

2 tepe of Progranis, Mass. Ex, 44 (hy, STU8-9; Dp. IS ON rae vg

(Ex 37sG: Th. Wa): Mase Ex. 343 (Ev. 60242 7) 278); volume Would

het warty ty brats, Prive, Ey. wrod, teed: Ty, Ti), 164,

Broadeasting rentinurst throagh Joe? .

THES lie p, S29) = when it Towa ry:

mronting: with tadiv as fm wid tu 4

nnives, tafrg).

minutes, Mass, Ex? 437 (Er.

POMTNON ple Green furnid te experi

Viation (see Paragraph 4) and refer

46. Green's interest had in 1927 turned to aviation and

the use of the radio in eonneetion with navigation in the air

ane at sea (R40), Through his friendship with P

Stratton af) the Massnehnsetts Instimte

Green had already arranged to place his radio facilities at

the disposal of a nnit of teachers and students from the

Tnstitnte (ealled the **Round Mills Research Division’) (R.

1,40), for experimentation involving radio coumunication

hetween the Sround and air, direction finding, and the trans.

mission of radio heams for the enidance of aviators. In eon-

nection with this preject Green began in 1927 te eonstruet

ot his grounds at Round Hills a fully eqnipped airport with

faetlities for hydro-acroplaues as well ts land-planes, Pp

obtained 2 Teens in WPT ty dredge in Buzzards

My fill solid the tidal tributaries on his property,

Mdtain a dry, level field. Tn 1927 and 199s Green was prin

‘pally engaged in this dredyine and filling. Ty tes 4,

Pastrurtead iw airplane hangar and MMWway for virplancs,

tl a Tamniehway extending 210 fort into ihe hay for sea

lene “and contimaed his werk of filing and erading, 11

ie eesti ‘pee

AMGeh on with the Massaelinsert. Pretitite ot Pechnology,

resident

of Technology

AN rnd

SO ft< 1H

reen arranged te have the Gomlvear ore & Rubher Com

itis p's! hoa as

oa “supply Mimps Tron Vite. ty tine for research work

ul in 1929 built a Mimycdowk i Which to hose them,

pe . ms re

Pe lag 5

ee 2

ree ce STS aaa Ey OOS aie Ol sain a

The airport contained the best equipment that could be

obtained and had an A-] rating with the United States

Government. There was no charge for landing on the

field, and facilities, including fuel and repairs, were fur-

nished at less than prevailing prices. The number of planes

using the field varied from 150 to 250 a year. Green em-

ployed a superintendent of the airport and established a

school for aviators under this superintendent’s direction,

run on a cost basis (R. 40), At one time there were forty.

two students in the school. Green himself went up in one of

the blimps in 1930. The following year Green gave a recep-

tion on the field to Russell Boardman and John Polaudo who

had just returned from breaking the world’s distance record

with a flight from New York to Istanbul, Turkey. On one

oceasion he had an airplane meet in the blimp dock for

children at which he gave prizes. In 1929 he purchased a

flying boat named ‘*Miami Maid’’ for his wife and kept

it on the Round Hills field (R. 40). Mrs. Green and some of

the wards and friends made flights in it. Green developed a

considerable knowledge of aeronautics, read books on the

subject and could talk intelligently with mechanies in their

own language (R. 40). It was his eustom to visit the airport

every afternoon for an hour or so talking over the equipment

With the superintendent and talking with the aviators who

landed. Round Hills Airport was maintained in first-class

eoudition until Green’s death (R. 40).

Aviation: building airport in July, 1927, Mass, Ex. 224 (Ev. 6092;

D, 251); use of radio in connection therewith, Bowles, Ey. 6825-6, 837,

fsot; DP, S21, ALe, 324; Marshall, By. 5401; D, 245; Mass. Ex, 437 (Ey,

MIN ds; D. 229); direction finding, Hriee, Ev, 3769; D, 168; nature of

ort, Green’s letter to Mra, Lrooke, Mass, Ex, 225 (Ev. 5308-9. DP,

25 is to which see Marshall, Ev, 5630; D, 255; seaplanes and land

Planes, Taylor, Ev. 6967.70; D. 328: license to dredge, ete., Mass. Ex,

387 (Re. 6290; D, S980: Green engaged in supervising work, Mass. Ex,

2 the 1256-6); louncheny hangar and Kiimp dock in 1929, Mass. Es.

$00 (Ey. 207 G00; Th, 204) and Taylor, Ev. 6969: D, 328; Goodyear

lilionp, Hill, Ew. GsH23: Dy, 320; Bowles, Ev. 6833.4; D, 322; and min-

ites of radia corporation, Mass, Ex. 447 ( Ev. 7018; 1, 329): best equip.

nent, Hil, Ev. Gs8T-S: D. 395: airport and achoal operated at cost,

Hill, Ew. SS87-01) gaye 1: 0 825, Sat: Green went up in blimp,

Hill, Ev. 6803; D. 526; Boardman and Polando reception, minutes,

aml A ante i eee

Mnss. Ex. 437 (Ey. 719; D. 329); children’s airplane meet, Hill,

Ey. 6896; 1D, 326; **Miami Maid,*? Hill, Ev, Gsoe $3 D: 326; and sales

contract, Mass, Ex, 266 (Ey. 6123; D, 285): Green read up on subject,

Hil}, Ev, GSMS; D. 326; daily visit, ete., Hill, Ev. 6894, 6591-2 and 6887;

D. 325-6.

41. Round Hills Research Division of the Massachusetts

Institute of Technology had its inception in 1925 (R. A),

Green provided the students and instructors With living

quarters, laboratories und the smaller radio station on the

estate, and in 1926 started collaborating with them on a

series of experiments whieh continued until his death. Be-

ginning with the study of the use of radio as an aid te navi-

gation, studies were aso made in the scattering of light

through fox, and in measuring the intensity of sound. These

experiments in turn led to experiments in the dissipation of

fog as an uid to air navigation (R. 40). These experiments

Were successful to the point of Clearing foe in an aren

about 8000 feet long, 150 feet w ide and 70 feet high, which

gave a sufficient channel over the Round Hills airport to

enable the pilot to see the field while landing. Ip 1981 ex

perinients were begun with a high voltage generator for the

disintegration or ‘smashing’ of the atom. Green took 4

personal interest in these experiments, Until the fall of 1982

it was his custom to drive into the Workshops and watch the

xperiments being conducted (R. 40-1), and after his illno<s

bat fall he continued to consult with the professap in charge

tthe unit. Green continued to preside at the annual meet-

ngs of the Round Hills Radio Corporation and presented

ports as to the progress of the Work through 1935, On

ovember 23. 1935, he joined with the Massachusetts In

Htute of Technology in issuing » formal invitiution to Visit

« research laboratories at Round Hills. He was partien.

rly interested in the practical usefulness of his radio sta.

on 1 cases of emergency, such as the Vermont flood (Noy-

uber 4, 1927), When relief work Wits directed fron Round

lls stations the sinking of the Vestris (November 12.

1928), when the station aided in the rescue work; the signa).

ling to the Graf Zeypelin on its maiden voyage (October,

1928), and the continuous contact maintained with Admiral]

Byrd on his first Antarctic expedition (1926-1927) (R. 41 ).

He took the keenest interest in the experiments in fog diss}.

pation. Certain parts of the program were ‘arried on in co}-

laboration with the United States Department of Ajr Com-

merce and the Army and Navy (R. 41), and Green was sup-

plied with econtidentia| reports of their experiments which he

followed with close attention, As Green's interest in the

scope of the work incre: sed, he placed more and more

facilities at the disposal of the Round Hills Division. These

facilities, including the airport and radio stations, cost

Green upwards of #1,250,000 between 1925 and 1953, in addi-

tion to which he made direct gifts of money to the Massa-

chusetts Institute of Technology amounting to $140,000. jy,

the same period. After 1933, the decrease in Green's income

led him te stop*making direct cash eOntributions to the

Institute, but he continued to supply facilities to the Round

Hills Division at a cost of over $100,000 (R. 41 ).

Inception in loos: Bowles, Ev. 6825-6: 1D. $21; living quarters and

facilities, Marshall, Ey, 5477.2: D_ 248: Bowles, Ey. Li}, edt Aa a 2

Experimental work Started in 1926 and continued throughout Green's

life: Buwles, Ey, G893:5. GS37, G542, GSAG DAV3S2 4 Marshall, Ey.

ROG: TD O54. minutes of Ro oH. Radin Corp., Mass. Ex. 437 (supra;

PD. 329); invitation to mapect, Mass. Ex..355 (Ey. 6203; 1). 291)+ and

Bowles, Ev, asay. Ih. 324.

Nature of experiments: Bowles, Ey. 6836 5551), 322-9"

(ireen took a Personal interest in them: Bowles, Ey, 6845; D, 323:

Marshall, Ev. one: D, 254, mitnates, Mass. Ex. 437 (supra),

Visited hongor and labors tories Bowles, Ey, H845: 1D, 393. CGreen

continued his rontuet with Bowles, By. GS3N-4; 1), 399. and kept ap

prised of developments, Bowles, Ey, @s42: p. $23; minutes of R. H.

Radio Corp. Mass. Ex, 437 ( Ev MIN 24. Ty $24); invitation tu visit,

Masa, Ex, 355 (Ey, d20% S$; PD. 291) and Bowles. Ex. OS47 51). 324,

Green interested in Praetieal usefulness: Bowles, Ey, 6837-8. J.

322 (as to which he mist have confused the Hindenhurg’* with the

“Graf Zeppelin, *” as the frst Mighe of the +« Hindenbury’! was not made

until about the time of treen"s dk wth); most unpresseil with fog diss

pation, Bowlya, Ev. asian 2; Dh . 383; collaboration with US depart.

bunts, etc... Bowles, Er. tSil, Th, 323.

Furnished facilitivs: radio, airport, machine shop, power, water and

cables, Bowles, Ey. 6827-37 “Ty, 321-25." cost to Green, 1925-1933,

$1,287,922.31, Mass. Ex. 410-4 (Ey. 5810-1; 1D, 265). t¢ is clear that

Green’s contributions to this corporation financed the faeslitios used in

this work, and do hot include all af the original cost to Green, Putter,

Ey.. 5806-7, 5815 16; D. 2n4-: minutes, Mass, Ex. 437 (Ew. 7016-28 et

Bullard, Ev, 7025. Donations ty M.L.T. during same Period, $140,000,

Mass. Ex, 59-4 (Ev. 3425.7+ Dp, 143); after 1933, cost te Green supply

ing radio, airport and allied facilities, $101,731.32, Muss. Ex, 410-4

CEY. 811 =D, 265-6).

42. Early in his development of Round Hills Green he-

eame vitally interested in the history and Antiquities asse-

ciated with New Bedford and its Whaling industry, in which

his forebears had prominently figured (R. 41), and in the

tradition of Round Hills, whieh had belonged to his family

for so many generations. [¢ took great pride in his Now

England lineage and the prominence of his ancestors in the

whaling industry, and came to feel himself indigenous to

the locality. This fecling manifested itself in numerous

activities at Round Hills,

19le joined New England Historie Geneslogical Society, Muss. Ex.

53 (Ey, 5900-2: Dy, 271). 1990 established meniuoria! there to his mother,

Mass, Ex, 99 (Fy, 495 1, 875° yw] or 1922, conimissjoned Emery

to write articles, Emery, Ey. 6343 a; 1) Bus: Whaling industry, «Mor

gan,’” etv., Mass. Ex. 153 (Ey. 6023 ahs LR OES 2 Neyland, Ey. H749,

054-5; TD, 817, 312. Gosnold, Mass. Ex. 7 (hy. Go5e ay 2; 279) +

Pilgrim Fathers, Mass. Bx. 48) (Ev 3758 O15 (1), 163): letter. to Stern

in 1924, Mass. Fx. 148 (Ey, 5278-80: DP. 235); and see references for

Paragraphs 43 to 46, inclusive,

Felt Indigenous to the locality: “* op good old town,’’ Mass, Bx. 290

Ey, 5296-7: 1, “37); dedieution speech, Mass. Exs, 460 and 470 (Ey.

O733-8< 1, BOT gg Che RUNS England bai to Start this country and

we eventually pot down to where you live * * *y | etter of Octoher 25,

1935, from Green to Buie, Texas Ex. 9 ; Ev. 861; 1D, 3x ); Joined Lantern

League, Old North Church, July 1935, Mass. Ex. 351 (Ev, 6201: D,

290).

43. In 1924 it was brought to Green's attention that an

d whaling ship, the “Charles W. Morgan,"’ which at one

me had belonged to some of his ancestors (R. 41), was to be

dowed by a group of New Bedford citizens and presented

the City, as a memorial to whaling. 4 contribution hay-

e been sought from Green, he asked leave to purchase the

ip himself, and when this was denied, an arrangement was

de with him through which the ship was transferred to a

i es 5: 6 cen See te, qe ——

charitable corporation, Whaling Enshrined, Ine. (R. 41), of

which-Green was a life member, trustee and president, to

which corporation Green convey ‘d, in October 1925, part of

his shore land. The ship was berthed in a conerete cofferdam

on the beach (R. 41), rigged and equipped as if it were jp

dock after a voyage. Cireen was president and trustee of

Whaling KEushrined until his death, and donated about

$10,000 annually to maintain it and its crew, consisting

of a captain, mate and nine sailors (R. 41), who were on

duty six months a year, He made a collection of flass which

had formerly been used as signals of the New Bedford

fleet, and established and rigidly maintained a schedule

according to which these flags were flown from the ship,

and on anniversary days he had all of them displayed. The

ship Was open to the public without charge, and signs direct.

ing the publie to it were posted along the highways from

New Bedford. It became a veritable meeen for tourists.

About 125,000 people visited it yearly (R. 41), and in ten

years over 1,250,000 visited it. At its dedication, July 21,

1926, Green delivered an address, published in the local

press, coneluding with the words “Te will remain for the

balance of his time on earth, in our home at Round Hills,

Charles W. Morgan, we weleome you home!”?

History of **Whaling Enshrined’?: Neyland, Ev, 6654-62; D, 312. |

13; cerrink hte of Mmvorparation, Views FX, Sai | Ev. nso aie 1D. a4): life

member unless he should “He AWAY permane ntly.’* Mass. Ex. 263

(Ey, 6216-4: Ty, 3235 Ciren Trustee and President until bis death,

Arhley, Ev. 6465; D, 308: Neyland, Ey. 6078-0. Dp. $14; conveyance of

land to ** Whaling Prshrinedt.'" Mypt vont, Ey. 6367 B; D, 207: rigging

and equipment, Nevlind, By, Gat HON 4, GTUM ID. Jy, 313, 334, 315:

Mass. Ex. 102 (Eg. GHO70; TD. 270): annual donations, Mass, Ex, 60

(Ev. 8446-7: 0, 147); enptain and erew, Marshall, Ey, “407; D, 245;

Signal tlags and rules for fying them, Fla. Ex, 356 (Ev. 9517-18; D,

306) 5 Neyland, Ey, 672% #3 0) 16; Mass: hx, 180 (By, 6040; D, 278),

Open to the pubdlie without charge: Marshall, Ev, 407; D, 245;

visitors, Mass, Ex, 373 (Ey, 54046; D. 245).

Dedication address: Mass, Exs, 409 and 470 (Ev. 9733-8: D, 407).

44. In connection with the Whaleship ‘* Morgan?’ it was

originally Green's intention to construct in its immediate

vicinity a small whaling village and museum (R. 41). In

December, 1924, he salvaged the mast of the wrecked whale

ship ** Wanderer’? and set it up at Round Hills. In 1924

and 1925 he laid the foundation of a museum close to the

“*Morgan,’’ but shortly afterward filled it in and never

completed that project (R. 41). In the years 1925-1927, how-

ever, he purchased an old blacksmith shop and a candle

works in New Bedford and had them moved to Round Hills

and set up near the Morgan."? He also made a great collee.

tion of lithographs, paintings, numerous shipping and whal-

ing prints, whales’ teeth, scrimshaw work and photographs

dealing with the whaling industry, besides acquiring an ex-

leusive historical and senealogical library, Apart trom the

Whaling Village, bat in line with his interest in colonial

listoryy he purchased in 1924 an old windmill in Rhode

Island and had it set up at Round Hills (R. 36),

Whaling Village wnd Museum: Neyland, Evy. i672, 6716.17: D, 313,

$15; Taylor, Ex, 6905; DD, 328s Bila. Exs, 355 (Ey. Y00-11: PD, 396),

Meh LEY MSITdG Bp. $H6), 357 (Ev. ude] 3; D. 396), 358 (Ev. 9530-1;

DD. ta7), tou 4 By, 9592 4; DT. 397); collection of pictures, ete., Emery,

Ey. s895, 435; J), “00, S01; library, see paragraph 45, infra: wind

mil, Emery, Ey, 6385 G; D,. 290,

40, Green purchased and kept in his library at Round

dills TLouse eostly and well-chosen collection of standard

lassica! literature, in wddition to which he had many yol-

es pertaining to the history and venealogy of Now

edPord and Oe Dartmouth, books of value as reference

‘orks in- research inte local history and senealogy and orig.

lal editions of aneiont biwaks relating to the history of

ew Nnehand, published mostly in London. He chose par-

ularly hooks dealing with whaling and with Gosnold ’s

Wages, in one of which Gosnold landed at Round Hills in

O02 He had ne special collection of books on anv other

ject with the exception of stanips and numismatics,

Uh partienlarh he lisa hw colleetions ned oldy one or

0 Isolated looks relsting to Texas or New York, and

SIRENS Cy BIT Bet te oe COD AS Sic Vrietins ete S STAIN © ET ne ie ~—

none relating to Florida. Green gave a great deal of per-

sonal attention to the collection of these books, sought

expert advice in selecting them and read widely in them,

particularly those dealing with whaling, in which subject

he beeame well versed. Green employed a local historian

and genealogist to write monographs upon different sub.

jects connected with Round Hills, including Gosnold’s Visit

there in 1602, the history of Round Hills farm and its

vecupants aad the history of the colonial windmill recon.

structed upon the estate, This genealogist was the author

of **The Howland Heirs,"" a book Which Green prized as

in interesting and authentic history of his mother’s side

of the family (R, 41),

Library; classics, see Mags, appraisal, Texna, Ex. 326 (Ey, 3867

Si); histories of New Bedford, Dartinouth, ete,, Muss, [Ex. 418 (Ey,

Goss v2; VD, 209) and ‘ppriisal, Ey. 8855-065 seo also letters between

Green and book dealers and others, showing Green's personal attention

to these subjects, and the cost, Muse, Exa, 155, 146 and 147 (Ey, 6035-7.

D, 277-8); Mass, Exe. 161, We, 163, 165 and 166 (Ev. O04)eds Dy, 27S):

Miss, xs. 174 and 175 (By, G05] “iD. 270); Mass. Bx. 179 (Bly. ti];

PD. 270); aneient books, Muss, Exs, 167 (Dy, 044; D, 278) and 17) (Ey

HUIS; D, 2783 reference books on Whaling, Mass. ys, 170 (Ey. God;

D, 278), 176 (Ey, H0O8; D279), 177 (By, 6056; D, 27H), 180 (By, Hdd:

D. 27), 182 and 183 (hv, GO6LYs D, 270); and Fla, Ex. 360 (Ey,

Vodd-os DD. BUT).

No similur collection with Tespect to uny other State or section of

the country: Emery, Ev, 6394 4; _D, 299,

Discussed them and ordered monographs: Emery, Ey. 6587, Ga3-4,

HISto;, DP, vow: windmill, Emery, Ev, 6385 6; DD, 299; ** Howland

Neirs,’’ by Emery, Ey. HG; D. 301; considercd ituthentic by Green

and prized by him, Carlsen, Ey. OSH, DD, 26u; Emery, Ey, 0438; and,

conerrning his grandfather E, M, Robinson, see Manas. Exs, 322 and

Su2A (Ey, tisl ss; D, 2s),

46. Green in October 924, upon his personal applica-

tion, became a member of the Massachusetts Society of

the Sons of the American Revolution, basing his claim to

membership upon lineal descent from Colonel David Mosley

of Westfield, Massachusetts. His certificate of inembership

in this Society was framed and hung in the Library of the

Round Hills House. In 1925, he became a member, upon

lis personal application, of the Society of Colonial Wars

in the Commonwealth of Massachusetts, basixe his claim

RE a: tie i eat ee ~— wa he Sieve:

to membership upon linea] deseent from William Robinson,

Deputy Governor of Rhode Island. In both of his appli-

ations for membership in these Societies, Green declared

under oath that his residence was South Da rimouth, Vassa-

chusetts. Green placed a marble tablet to the memory of

lis mother in’ the rooms of the Massachusetts Historie

Genealogical Society in Boston in 1920. Green never OX-

hibited any interests similar to these jn any part of the

country other than in Massachusetts (R. 44 ).

Miss, Sovictios of SAR. and Colanind Wars, Mass, Eixs, S07 and $69

(hv. G224 31 p, S02) 5 certitieute in Library, see Bprriisal, Texas Ex,

420 CRY. 8850-1) and Emery, Ey, H405; D, ano: marble tablet, Mass,

Kx, 90 (Ev, 5984.5; Dp. 272),

47. Green took great interest in the education of his

wards, It was his desire that they should se far us pos-

sible attend Wellesley College in Massachusetts, [He sent

“eVeral of them there and to other Colleges aad prepara.

tory schools in Massachusetts Walnut Hill School, Whea-

ton € Hewe, House-in-the- Pines, Norton, Massachusetts,

itl) ton University, On December 17, 1923, Green and

lis sister entered into an agreement with Wellesley College

to donate $900,000 for a building to be erected in memory of

their mother, Green, as well as his sister, made his dona-

tions in sunual instalinents of $00,000 in the five following

Years. Over the same period, Green and his sister made a

Joint donation of $200,000, in memory of their mother, to St.

Mary's School, an Episcopal Convent School in Peekskill,

New York. where one of his wards was educated (R, 20);

Green's mother was a member of the Mpiscopal Chureh,

Preference for Massachusetts institutions; Wellesley, Briggs, Ev,

H765-05 1, Sis; telegram, Muss. Fix. 251 LKy. G1t4 li: D, 284); Sullj

Van, Ev, Tos: Jo, $35; and others, Marshall, Ey. IBU2% > Ty, “44; Ste

phenson, fey, H409, O82). Dp, =348, LOT: letter: by Dorothy Marshall rey

wntending eastern schools, Mass. Ex. 126 (Ev, 526s Tl; D, aaa),

Donations te Wellesley and St. Mury’s: Muss. Exs. SA anid oo BR

(Ev. 8445 fr: 7), 143); Agreement with Wellesley, Muss, Joy, Gl (By,

a; 2. 149) and with St. Mary's, Me Es. By (EV. 8240: D, 131):

Mrs. Hetty Green au Episeupatian, N.Y. Exe 299 (By TOOL; 1 Lydd.

#8. In the last two years of his lite, Green's physical

activities at Round Hills, as elsewhere, became More pe

stricted and he was confined more to indoor occupations,

Ile had given up stamp collecting in 1927 (R. a), but iy

130 he started a new Twentieth Century collection which,

With his coin, eurreney and jewel collections and his jig.

saw puzzles, occupied most of his time When he was cop.

fined to his room (R, 47, “1). Green was a very sick may

the year before be died, but his chie? interests were still in

the scientific and historical projects that he sponsored at

Round Hills and at Round Hills iilone,

Green's illness restricted Wvtivitios: see refereners under paragraph

Ou, supra,

(ave up stamps in ler. Jetter, Green to Warburton, Mass, Ex, dd

(Ey, 5428.55 Dp, 230); Potter, Ey 3 Shs. D147 Marshall, Ev, 6383 ra

Started new Twentieth Centnry collection in 1985; Marshall, Ky,

HOST Us Ty, V4; Patter, Ny, JOS]; D. 157: letter to Newman, N.Y, kx,

So (Ky. a5408s DD, Msg y's

Other collections: eons, Mass, Ex, 842, supra (Ey, 5823.45 D, 299).

eurtenes, Keves, Ev, Tiss WS D. O3T) jewels, Marshall, Ev. 3551 3) Se,

OM, a: DD. usd, 2, 2a; worker MONTY On stapes colina,

Stephenson, By. Oss 185 SU pend Pliilateic gid HOMsttie pruly

livations, Corisou, By. ONG, ONT Oe Py S60, 270; Mnas, Exe, 87] and 42

CEVSCALTO 5334 $5 DS 288, NN: Pe saw pixeles, Dll for #1 15.08

Worth, Miss. bx, 444 CEy, Ades: D3),

Continued interest in seientifie wd historical projects at Round

Hills: seivtifie, sme re ferenens moder pry israph 80, supras fara, Ney

Jand, Ev, G44: D, SIT; histarions, Neyland, By, 6745 6; D317,

Taxes in Massachusetts.

4. In Massachusetts there has heen in force sinee 1917

a personal income tay at very high rates upon income from

investinents, The statute provided from that time until it

Wits aniended in 1920 that every person who was ‘an in-

habitant of the commonwealth at any time between the first

day of January and the thirtieth day of Jane, bath inclasive,

In any year’? should make a return and pay the tax. The

Provisions of this statute were called to Green's attention hy

his attorney in January, 19, at whieh time Green hha liv.

41°:

inv quarters jn Massachusetts in the form of the yacht

“United States." Thereafter and until 1934 Green did not

vo into Massachusetts before July Ist in any year, hahitu-

ally arriving early in the morning of that day, and did not

stay there after the 18th of December in any year. He ex.

plained on many occasions that he adopted this practice in

order to avoid liability for Massachusetts faxes, The Massa-

chusetts statute was ‘imended in 1929 eliminating the words

“hetween the tirst ‘lay of January and the thirtieth day of

dune, both inclusive,’ and Green's ‘ltorneys so adviser

hin. Thereafter in both IG4 and 1935 Green Went to his

home in Massachusetts in June, but did not remain there for

as Much as six months jy either vear, [Le Stated on uunmer-

ous occasions that he could pot stay in Massachusetts as

wuech as six mouths in Wy Year on account of Massachusetts

luXes,

Massachusetts income tus: Acts of WIG, 6, 208, sie. 20; Acta of

Il, e 4GD,. wen, = HIDONT ing syid wey. =>) extract fram General Lawy,

e 02. Copied at Ev. psn PP SL DOW alba tes Gren ’s uttention in

Hunuary, FIG, Muse. Bx. Th, with whieh wis Mass, Bas, TO und. 70 A

(Ev, SOU7 iy: OF 205-48): ann nd nent called ta his attention. iu Ite),

Mass, Exa, 2s? am 238 (By, APT TS Ws Dd, wes i Bulland, Ey, TOM

41, Tis DD, gua

Greeny aveiden, . see Traliliw A and oan SUDPOCling: references

to Evidones stty Massaehusetts Requests ta Pind > left iva ob intne

SUth and arrived re the merning of Huly Ist each Year prior tu Lage,

Stufford, Ey. qn 43 1. 207s Mass: Ex, 14 (Ky, STS): Lay ond PONS

aerived in June, sey Tables A and BR fn Support ing referctives tu Ey)

denee attarhed te Miissichusetts Nivquests te Find: said his reason fur all

Of the foregoing was te UVOK tikes, Marshall, Rv. Say Nan pe

Berglund, Ey, SFO, F755 0) D. 260, aH35 StafYort, Rv. Gusti. py

oUt and numerous other Witnesses,

1 In 1928 the Massachusetts Commissioner of Cor.

erations and Taxation personally interviewed Green at

Round Hills on the question of Green's hability to income

axation as a resident of Massachusetts, fireen replied

hat he had his legal residence at Terrell, Texas, and was not

tthat time prepared to tile a return oy PUY Income tuNXes te

lassachusetts as a resident theroof (R. 42),

Long, Ey. Tus ‘Ms D, 355-0,

Pry ss

ae em ee eg Se er ee

ol. Green at no time filed an income tax return or paid

any income tax to Massachusetts (R. 21), and after this in-

terview with the Massachusetts Commissioner he received

no demand that he do so although one was sent to him

shortly before his death (R. 42, 43).

No return filed, Potter, Ev. 3185; D. 126; demand in 1936, Long, Ey,

7065-6; D. 338,

52. In or about 1928 Green was tendered a nomination

for Congressman by the local Republican leaders, but re-

fused (R. 27) on the ground that the act of registering him-

self as a resident of Massachusetts would cost him a great

deal more in taxes than the salary would be worth.

Winslow, Ev, 2725, 2729-30; D, so,

Presence and Activities in Massachusetts Undiminished by

Sojourns in Florida.

o3. In the winter of 1923 Green for the first time went

to Florida. Thereafter he developed the habit of going

there for several months each winter and spring, living first

on a boat and later in a house on Star Island at Miami

Beach which he purchased and reconstructed. These trips

to Florida did not diminish the amount of time whieh Green

spent at Round Hills nor the activities pursued there. The

trips were made in that portion of the year in whieh Green

had formerly spent his time in New York and Texas, not

in Massachusetts. In the last ten years of Green’s life,

during which his house at 46 Star Island Was available at

all times (R. 44), Green spent a substantially greater pro-

portion of his time at Round Hills than he had done thereto-

fore, All of his intimate and personal belongings remained

ut Round Hills (R. 41, 42, 45).

Florida trips: as to time, sew diagram at end of Mass. Brief proper,

also Tables A and B and supporting references to Evielenee attached to

Massachusetts Requests to Find.

Attitude towards Massachusetts.

o4. Green chose Round Hills as the place for his prin-

cipal home because it was already availabie through its

ownership by him and his sister, Was regarded by him with

pride as his ancestral estate (R. 51, 35), was endeared to

him by its associations with his boyhood and his mother,

and because of its location ou the seashore (R., 39) and its

adaptability to development as a showplace and large

country estate.

Ownership, pride and boyhood associations: see reference ‘‘ Ances-

tral estate,’’ paragraph 9, svpra; looking for spring, Davis, Ey. 6528-9;

D. 306; Marshall, Ev. 5354 9°; D. 241; his interest in his Dartmouth and

New Bedford background, Mass. Exs. 247, 248, 249 and 250 (Ev. 6110-

14; D. 283-4; Paragraph 42, supra; regarded fortune as a trust to estab-

lish a memorial to his mother at Round Hills, Neyland, Ey, 6671-2, 6695,

6738, 6749; D, $13, 317, 318; liked the seashore, Bullard, Ey, 7034; D,

329; showplace, letter to Prescott in 1919, Mass. Ex, 86 (Ev. 5243-9;

D. 233)

a). From the beginning of Green’s occupancy of Round

Hills he intended to occupy it as his permanent and princi-

pal home (R. 54) notwithstanding that he expected to be

absent from it during the first six months of each year. He

intended always to come back, and said that he hoped he

would be at Round Hills when his time came to die (R. 42).

The reason why Green did not openly acknowledge Round

Hills as his legal residence was that he wished to avoid pay-

ing taxes there (R, 42).

Permanency: — jts physical characteristics, Paragraphs 17 to 20,

supra; declarations, see references under Paragraph 10, supra,

Tax avoidance, see Paragraph 49, supra.

Mass, Ex, 77 (Ev. 5234; D, 232), October 28, 1918: «6# # « I

hope some time to make Massachusetts my home * * **

Mass. Ex. 86 (Ey. 5248; D. 233), June “8, 1919: **Our intention

is to make the Place somewhat of a show place. I am rowing plants

of every known Variety.’?

Mass. Ex. 110 (Ev, 5123-5; pD, 219): Letter, Green to the Asses

sors of Dartmouth, Massachusetts, May 20, 1921; ««# # « my inten

tions are to remain with you * * #7

Mass. Ex, 121 (Ev. 5259 60; D. 234), June 17,1922; ««*# # « with

the understanding that if I returned it to you it would be repacked

and shipped to me at my residence in South Dartmouth, Mass.’’

Mass. Ex. 48 (Ev. 3751; D, 163), Brochure, ‘The Voice from

Way Dowa East,’’ describing Green’s radio station, published with

his authorization in 1923 (Ey. 3751): **When the Mayflower landed

at Plymouth on December 21, 1620, she had as eabinboy a lad named

John Howlan® Five years later, having come to man’s estate, young

Howland was allotted a tract of land on the west side of Buzzard's

Kay, running from the site of the present city of New Bedford to the

open sea, At the southern end of this great tract was a rocky point

whose two rounded hillocks were a landmark to sailors, Eventually

this portion of the tract was known as Round Hills Farm, and as such

it has remained within the Howland family continuously, its present

owner beng Edward Howland Robinson Green. Within recent years

(olonel Green has established there his summer home ‘Rouad Hills

House,’ "?

Mass. Ex. 148 (Ev, 5279-80; D, 255), June 30, 1924; «#* «+

For your information, I will state that ever since the Pilgrims

widress has been as follows: E. H. R. Green, Round Hills Farm,

South Dartmouth, Mass.’’

Mass, Ex, 154 (Ev, 5282; D, 235-6), October 13, 1924; ««* # 6

The old Howard Regulator, purchased from you a number of years

ago, is still in my possession and I had it shipped from Texas to my

home here in South Dartmouth * * #??

Mass, Ex. 367 (Ev. 6224; D, 292), October 27, 1924: Application

for membership in Massachusetts Soviety of Sons of the American

Revolution, containing affidavit stating that Green’s residence was

South Dartuwuth, Massachusetts.

Neyland testimony: In 1924 Green said, ‘*T am so interested in

this place that I just hope when my time comes I will be in Round Hills

when I die’? (Ev. 6684; D. 314) (found by the Master as a fact, R.

42).

Mass. Ex, 211 (Ev, 5294.6; D, 237), April 2, 1925: «#8 @ © Y

have had much experience with tile at my home here at South Dart.

mouth ° © ©»?

Mass. Ex. 360 (Ev, 6251; D. 22), October 19, 1925: Application

for membership in Society of Colonial Wars in Commonwealth of

Massachusetts, containing affidavit Stating that Green’s residence was

South Dartmouth, Massachusetts,

Mass, Ex, 205 (Ey, 6080-2; D, 280), May 5, 1926, Letter, Green

in Marlin, Texas, to Bullard in New Bedford: *** * * the first of

June when 1 shall start trying to migrate back to the ‘Land of the

Pilgrim Fathers,’ ’’

Mass. Ex, 470 (Ev, 9736; D, 407), July 22, 1926, Dedication

Speech of the whaleship ‘Charles W. Morgan’’: ‘** * © Que old

friend has returned to us where he will remain for the balance of his

time on earth in our home at Round Hills, *Charles W. Morgan’, |

weleome you home! ??

Mass, Ex, 222 (Ev. 5296-7; D, 237), June 8, 1927: ** Please

extend to the Town of Dartmouth and its citizens my hearty con

gratulations on the anniversary of its birthday. Kindly weleome all

the people who are perpetuating and continuing the memory of our

good old town * * *??

Mass, Ex. 371 (Ev, 6236-7; D. 203), July 20, loge: Application

for membership in’ American Numismatic Society, giving address as

Round Hills House, South Dartmouth, Massachusetts.

Testimony, Keyes, Coral Gables, Florida, April, 1981: Cireen said,

‘Tam going back to Massachusetts, ’* Witness said, ‘*Why don't

you make this your home!?’~ Green replied, ‘* Well, this is just 9

place T come to reside in the Wintertime, I have a beautiful estate up

there.’’ Ev. 7692; D, 337.

Professor Bowles, of Massachusetts Institute of Technology, tes-

timony: ‘Prior to the 1932 illness, Green said the doctors told him

to get away from Round Hills if he wanted to live; that the weather

here in New England was not right for him, and Green said that he

was going to go to Round Hills and continue to go to Round Hills,

and if he was going to die there he was Koing to die there and that

was that, because he wanted to be there’? (Ev. 6846-7; D, 324).

Mass. Ex, 332 (Ev. 5319-20; p, 239), November 8, 1932: **My

permanent address for your records should be as follows: E. H. R.

Green, Round Hills House, South Dartmouth, Mass.’?

Hill, Superintendent of Green's airport: **About 1932, Green

said he would like to spend his remaining days at Round Hills’? ( Ey,

6900; D, 326),

Texas Ex, 387 (Ev. 7188-9; p, 98), April 1, 1935: Green's

deposition that for about 30 years he lived in Terrell, Texas, which

**guve me the residence of Terrell, Texas * * © and I still claim it

* ° 9,9? that he spent about six months out of the year as a rule in

Massachusetts and Spent substantially “*the remaining six months be.

tween Miami, New York, and either Asheville or Lake Placid, New

York’?

Texas Ex, 9 (Evy. 862; D, 38), October 25, 1935, Letter, Green in

Massachusetts to Buie in Texas; ««* © « New England had to start

this country, and we + rentually got down to where you live.’?

6. Green regarded and never ceased to regard Round

Ils as his ancestral home, his preeminent headquarters,

seat of his principal interests, the place where his most

wsured and intimate personal possessions were kept and

place to which, when he Was absent, he intended to re-

n. He regarded Round Hills as his real, permanent and

wcipal home. It stood first in his affections.

Returning to Round Hills, whieh stood first in his affections: Maas.

Exs. 138 (Ey. Goon 1; D. 275), 205 (Ev. 60802; Dp, 280), 197 (By.

HO71-2; D. 280), 240 (Ev. 6008 0; Pp. 282); Till, Ev, ésos 9; D. 326;

Bowles, Ev, 6846 ‘3; D. 324; Neyland, Ev, 6683 4; D314; Stafford, Evy.

4993; D, 209,

Summary and Conclusion.

a. At the time of his death and continuously for

ty-five vears preceding it, Green had no dwelling place

hxas and did not regard Terrell or any other place in

sas ahome, When he decided to establish his home at

l Hills and begun the development of the property

for that purpose in 1917, he formed the definite in-

nm never to return to Texas to live. It was his desire

Te ey ot th dh cue ak peeks i

Re ag.

to escape taxation that caused him to claim Terrell, Texas,

as his legal residence.

b. During the last fifteen years of his life, if Green re-

garded either his apartment in the Waldorf-Astoria or

his apartment in the Sherry-Netherland Hotel as a home

in any sense of the word, he regarded it as a subordinate

home, and after the establishment in 1923 of his usual

routine of spending part of his time in Round Hills and part

in Florida, with stops at New York between, he came to

regard his New York apartment as a mere stopping-off

place on his trips north and south, and not as a home in

any sense. ze

c. Upon the death of his mother and his marriage, Green

began to establish his permanent principal home at Round

Hills, South Dartmouth, Massachusetts. It became his per-

manent principal home and pre-eminent headquarters in

July, 1921, and remained such throughout his lifetime. It

contained his lares and penates and all the indicia of home.

It was the seat of his principal interests. From July, 1921,

to his death, Green regarded Round Hills as his principal

home and intended that it should continue to be his princi-

pal home.

d. In 1927 Green set up an establishment at 46 Star

Island, Miami Beach, Florida, and thereafter spent an aver-

age of four and a half months each winter there because he

wished to get away from New York and liked the Florida

climate and thought that it would be good for his health.

It did not contain his Jares and penates. It contained little

that was personal or intimate to Green. If at any time

Green regarded his house at Star Island as a home in any

sense of the word, he regarded it as a subordinate home

and he never had any intention of making it his principal

home.

e. Upon every consideration—of time spent there, physi-

cal characteristics, persons and things there, things done

there, Green’s attitude toward it, and his attitude toward

other places, and his intention when absent to return—Round

Hills, Massachusetts, became in July, 1921, Green's princi-

pal home and his domicile, whether his prior domicile had

been in Texas or in New York; and Round Hills remained

his principal home and _ his domicile until his death on

June 8, 1936.

Part II.

Reprint or Master’s Fixpixes or Fact (R. 19-57) wirn

Passaces Excerren To Itauicizep AND CoMMENTED On,

In this Part IT of the Appendix, there is reprinted the

portion of the Master's Report (R. 19-57) which contains

the Findings of Fact. The Master’s pagination has been

retained, and every Finding of Fact to which an exception

has been taken by any of the parties is printed in italics,

with footnotes containing Massachusetts’ contention in re-

spect to the exception. The findings of fact so italicized and

annotated follow:

*19] * FINDINGS OF FACT.

Ancestry and Education.

1 Howland Robinson*Green was born at the Lang-

Hotel, London, England, on August 22nd, 1868, the son

sivard Henry Green and Hetty Howland Robinson

freon (nee Robinson), His parents were both domiciled at

Bellows Falls, Vermont, where Edward Henry Green died

on Mareh 19th, 1902, and where he was buried.

On both his father’s and mother’s side, Green was of

Colonial ancestry; his mother’s aneestors—the Howlands—

had settled in New Bedford, Massachusetts, and acquired

extensive land grants in the adjacent Town of Dartmouth

in the 17th Century, of which about 130 acres were inherited

by Hetty Green. She was born and raised in New Bedford

and her nearest relatives were there and in South Dart-

mouth. The fortune which she had inherited from her

Howland and Robinson ancestors had its origin in the whal-

ing industry of New Bedford and at the time of her death

in 1916, it had grown to $67,000,000 and under her Will be-

came the property of her surviving children—her son, Ed-

ward I. R. Green, and her daughter, Sylvia Ann Howland

Green Wilks.

——

Green’s education was obtained in the publie schools of

Vermont and New York, and in the years 1886 and 1887

he attended Fordham College, New York. Later, he de-

veloped by private study a wide fund of scientific informa-

tion. His tastes were not artistic or literary, he had an

excellent memory, a flair for experimentation and mani-

fested a keen interest in astronomy, geology, electricity,

photography, radio and X-ray, established an elaborate

physical laboratory at Terrell, Texas, which he subsequently

gave to a school at Denton, Texas, construeted an observa-

tory on his house in Dallas and made many improvements in

railroad transportation. At Round Hills, Massachusetts,

he conducted alone and with the Massachusetts Institute of

Technology various investigations and experiments for

radio communication with airplanes, long distance photog-

raphy, television, moving pictures, fog dissipation and avia-

tion.

Personal Characteristics.

In his prime, Green was six feet four inches tall and

weighed nearly 300 pounds. At the age of twenty-one, his

left leg was amputated above the knee as the result

[*20] of an* accident in youth and thereafter he used a

cork leg. Notwithstanding this handicap, he was

strong, robust and energet ic until November, i921, when he

suffered an acute traumatic arthritis in the knee of his right

eg, Which thereafter greatly interfered with his movements.

He was always interested in outdoor sports and amuse-

nents; in Texas, he had the first automobile and encouraged

acing, participated in minst rel shows and dramatices, aided

n the organization of a military company, and organized a

aseball and fishing club. In New York, he was fond of

ttending the theater and baseball games until incapacitated,

nd in Massachusetts and Florida, took an active interest in

* Original pagination of the Master’s Report is retained,

ee coat Ca —

yachting and boating, owned a number of boats, and gave

4 trophies for water sports (Fla. Exe. 2).

& Footnote 1:

chusetts and retained interest in boating in Florida.

Massachusetts disagrees with this claim of Florida; although he

: always kept the boats in condition in both places, he did not himself

? use the boats in either Massachusetts or Florida during the latter years,

when it was difficult for him to be lifted into the boats:

Very hard for him to get into boats and easier to get into auto.

mobiles: Berglund, D, 262, Ey, 5716-17,

Green’s letter to Neweomb, dated April 12, 1929, Mass. Ex, No. 265,

D. 254: ‘It has been such a punishment for me to go boat riding * * *

In the later years, Green was rarely, if ever, in the boats: Marshall,

D. 255, Ev. 5610; see also Rodearmel, D, 354, Ey. 8359; Carlson, D,

i 270, Ev. 5876,

Fla. Exe. No. 2 also claims that Green lost interest in giving trophies

for water sports in Massachusetts,

Round Hills trophies for outboard motor races were not given up

because Green lost interest, but because the New Bedford Yacht Club

decided that there was not enough local enthusiasm for such races:

Marshall, Ev. 5645,

While personally modest and unassuming, he enjoyed

publicity and did things ina grandiose way. He joined clubs,

societies and social organizations in every community where

he dwelt but never attended them (Fla. Exe. 1; N.Y. Exe. 47),

Footnote 2:

Fla. Exe. No. 1 claims that (ireen’s interest in clubs, societies and

social organizations in Massachusetts declined and that his interest in

such clubs, societies and social organizations in Florida continued.

The fact is that Green never at any time had much real interest in

the type of organization to which Florida refers, although he was always

a willing joiner wherever he happened to be. This willingness to join

met a ready response from the Floridians and the winter colony there,

but the fact of his joining should not be given any great significance,

The Master's finding that he joined everywhere but never attended is

clearly correct: Marshall, Ev, 5449-50, D, 247, and Ev, 5634. He did

not even go into the Beach Club in Florida: Mansfield, Ey, 9726-7, D.

407. The fact that he stopped joining in Massachusetts would indicate

that there was nothing left to join, rather than that he had lost interest

in Round Hills as a home. The reason he resigned from the Wamsutta

Club in New Bedford was that a friend of his had been expelled by

the Club: Marshall, Ev. 1633-4, D. 256. Green joined the Lanter

League of Old North Chureh, Boston, Massachusetts in July, 1935: Mass.

Ex. 351, D. 200, Ev. 6201,

New York Exc. No. 47 states that the Union Club of New York

City was an exception to the rule that Green did not attend elubs.

The only support for this exception is a reference to the Evidence at

pp. 9347-8, where the witness states that he was not absolutely certain,

but that between 1906 and 1930 he thought he had seen Green at the

Union Club once or twice,

He cared nothing for society and never went to social func-

tions (Fla. Exe. 3) ;

Footnote 3:

Fla. Exe. No. 3 does not dispute the finding that Green ‘cared noth-

ing for society and never went to social functions,’ but excepts because

the Master failed to find that Green manifested an interest in social

functions given by himself and wife in Florida,

We respectfully submit that the Evidence shows that the one really

interested in those functions was not Green, but Mrs, Green: Marshall,

Ev. 5605, D. 254; Bell, Ev. 8345-6, D, 354.

his preference always was for the ‘“‘man in the street”? and

for society en masse. He mixed largely with local residents

of the places where he lived and made himself very popular,

was always jovial and genial, democratie and public spirited,

His close friendshi PS Were those formed in the ea rly days in

Texas. He had inherited from his New England ancestors a

fondness for the Water and seashore, and throughout his life

he was also intelligently interested in things horticultural

and agricultural, established an experimental farm and

floral company in Texas and surrounded his places at Round

Hills and Star Island with thousands of roses and rare

plants.

He had no religious affiliations but contributed substan-

tial sums to charitable organizations wherever. he happened

to be (Fla. Exe. 4).

Footnote 4:

Fla. Exe. No, 4 excepts because the finling ‘‘does not inform the

Court of the decline of Green's interest in and contributions to charitable

organizations in Massachusetts, and his continued interest in and con

tributions to religious and charitable organizations in Florida,’?’

To support this exception, Florida lists certain limited classes of

contributions made by Green to organizations in Florida and Massachu-

setts after 1928. The classification used overlooks the bulk of Green's

philanthropie contributions during that period. The total contributions

made by Green to all organizations in Massachusetts after 1928 was

$100,305 (D, 144), and to all organizations in Florida was $18,743 (D.,

146-7). The Massachusetts contributions of $100,305 do not include

contributions of $99,661.18 made to Whaling Enshrined after 1928

(D, 148),

In 1934, 1935 and 1936 Green’s contributions to organizations jn

Florida totaled $1600 (D. 147), In the same years, he contributed

~- cme

Lhe

$26,948.16 to Whaling Enshrined (D. 148), and continued to d

the use of his facilities at Round Hills to Massachusetts Instit:

Technology. Up to the time of Green's death, seven men on the 3

staff were engaged in research at Round Hills: Bowles, Ev, 6848, [

He made large contributions to the Massachusetts Insti

of Technology at Cambridge, Massachusetts, for scien

research and to Wellesley College in Massachusetts and

Mary’s Girls School at Peekskill, New York, jointly with

sister, Mrs. Wilks, as a memorial to their mother. In

later years, he enjoyed the society of young girls and

tween 1919 and the time of his death, he had a number

protegées, most of whom were daughters of old Te

friends and of acquaintances in Massachusetts (Tex. ¥

1);

Footnote 5:

Massachusetts acquiesces in the o

none of Green’s proteg

chusetts.

Xeeption of Texas to the effect

ves Were daughters of acquaintances in Mg

sent them to private schools and colleges ; had them spen

portion of their vacations with him and his wife at Rou

Hills, and supplied them with clothing, jewelry and au

mobiles and carried on an extensive corresponder

[*21] in which he kept “himself advised of their pre

ress and gave them much good advice. He w

familiarly known to them as **Unele Ned.”’

Acquisition and Accumulation of Wealth.

In his latter vears, when physical infirmities and illne

restricted his activities and he was compelled to spend mu

of his time indoors, he developed many hobbies, became

collector of rare stamps, and later of rare coins and eu

rency, and jewels and at the time of his death had in h

apartment in New York, in the banks of New York and in th

vaults at Round Hills collections valued at nearly $4,000,06

(75-76). He usually travelled with 28 trunks containin

his miscellaneous collections and at his Round Hills an

Star Island homes had an immense number of Jig-saw puzzles

and moving picture films.

Aside from his railroad activities in Texas between 1892

aud 1911, he was never in any active business or devoted to

the making of money (N.Y. Exe. 58),

Footnote 6:

N.Y. Exe. No. 58 claims that the Master should have found that

Green was very active in business in Texas and New York, and gave

the same his personal attention until he was incapacitated im 121, after

Which his business affairs were Principally conducted through his affiee

in New York City, and that he Was devoted te the making of money

throughout his life.

Massachusetts submits that the Master's finding is correet, Green's

real interest was not in the business fiekt, His career in New York was

never that of a business man in the ordinary sense of the term. Dering

his mother’s lifetime, he went to the office where her affairs were

managed almost every day and spent from fifteen minutes to two or

three hours there: Potter, Ev, goa *, MIG7, DL eg, 1%, Por a part

of almost every working day, he went to the Seaboard Rank. He made

purchases of securities through the Bank and talked to the Hank officers

about baseball and the theater: baseball, Cleverley, Ey, 4250, D. te;

De Vausney, Ev, 3693-4, D. lo: theater, Cleverley, Ev. 4204 \ bh

170; security Purchases, De Vausney, Ev, 3690 1, D. lao; By, 373-6;

Cleverley, Ev, 4252 3, D. 179,

After Hetty Green'y death, Green was mot at the New York oftiee

for more than four or five hours a week altogether - Potter, Ew, Tae ?.

D. 405. There was Hever BAy great business of investment activity on

the part of Green or the New York office, Very few soles were ever

made. For the most part, mortgages and other SeCUrItion® Were i

until maturity or redemption, when the Proceeds: were reinvested, be

in tax-exempt securities, After November, IVS), when it hecame ih

cult for Green te get about, he never went to the New York officer, ume

which he took the most interest, (No reat investment aetivities, few

stles, ete, Potter, Ey, TSHL3, DP, $2: business routine ef the after,

collecting income, Potter, Ev, 78357, D. 40g; vorrespondence, Potter, By

S045, D. 124, and Rv. 2392.0, DD, 130; serounting, Potter, Ey. CU

D. 123: and Ey. PSL. Dang: tax work, Potter, Ey, OD, bee,

and Ev, 3473-4, bp, 149; no regular reports on investments aml ao in

ventory, Potter, Ev, TS65, D. 403; monthly statement af ehew Kimge

balances, Potter, Ev. Tse3 6, D. 403: Witks Ex. Ne. 3, be. ae)

and although maintaining an offiee in New York City, he

relied largely Upen an efficient manager and never visited

this office after his serious illness in 1921. His large fortune

Was the resnlt of inheritance, tax avoidance and income ae

cumulation. While in Texas, he was largely dependent Upret

his mother for “upport and upon coming to New York in

1911, his mother gave him stock in one of her Holding Com.

panies worth about $500,000, When he inherited his interest

in his mother’s estate after her death in 1916, he was 48

years old and unmarried. Under her Will, he became en.

titled to the residuary estate of his Grandfather Robinson,

which was worth about $4,500,000, and to the income from

one-half of his mother’s residuary estate, which was kept in

trust for a period of ten years after her death, and if he sur-

vived, to one-half of the estate outright. This one-half in.

terest in 1926 had a value of about $33,000,000, and his in-

come from 1917 on was from $1,450,000 to $2,200,000, and

over a period of years averaged in excess of $1,500,000 (N.Y,

Exe. 60).

Footnote 7:

N.Y. Exe. No. 60 refers to a typographical error in these figures,

Which have since been corrected by the Master to read as printed above,

Substantially all of his income was spent by him for his per-

sonal expenses, in the building and maintenance of his costly

dwellings, upon his boats, hobbies and experiments, includ-

ing the radio station, airport and Whaling Memorial at

South Dartmouth. During all of this period his Federal in.

come taxes were very large, but aside from these and his real

and personal property taxes in the Various jurisdictions

where he dwelt, and his poll taxes in Texas, he paid no in-

come or personal taxes to any State, and thus, by tax

[*22] savings and conservative investments, accumu-*

lated an estate estimated at over $42,000,000 at the

time of his death. (D. 118-157.)

On July 10th, 1917, he married at Highland Park, Illinois,

Miss Mabel Emerson Harlow, who had been his companion

and housekeeper for many years in Texas and New York.

Prior to the marriage, they had entered into an antenuptial

agreement by which she released her rights in his estate.

There were no children of the marriage and at the time of

his death her interest in the estate was confined to whatever

EM Dich Pee eta eS

rights she may have had under the ce

as asserted in her answer.

Under his Wil] executed in ]

beneficiary and upon her death the Whole estate was devised

to his sister, Mrs. Wilks. The proceedings instituted for the

probate of this Will in the Surrogate's Court of Essex

County, New York, while the hearings in this Case Were in

progress, resulted in a settlement of the controversy between

the widow and sister and uw release by Mrs. Green of all

claims upon her husband's estate.

minunity laws of Texas

908, his mother Was made

Domiciliary Periods of His Life.

With reference to domicile,

Green's life, after he had

‘eached man’s estate

» May be divided into three periods:

1) his early manhood in Texas from 1892 to 1911; (2) his

usiness career in New York from 1911 to 192 » and (3)

he period of decline and pursuit of health from 1921 to his

eath in 1936,

The first period When he

Was engaged in the railroad

isiness in Texas was prob

ably the happiest of his life;

e second covers the years when he was called to New York

take up his mother’s burdens in the man

st estate until her death in July,

restate in accordance with the

agement of her

1916, the settlement of

provisions of her Will,

f which he was Executor and Trustee, )

icken in November, 1921, and the third, or twilight years,

en he was unable to pursue the outdoor existence he loved,

en he was cut off from his old friends in Texas, unable to

e long trips except for health, unable to £0 to his office

vew York City or to give more than a passing attention to

iness affairs, and when he found himself in Possession

n enormous fortune, which he began to spend freely in

prection of beautiful homes at South Dartmouth and Star

nd and in the cultivation of his hobbies.

until he was

[*23] * Life in Texas from 1892 to 1911.

Texas Miptaxp Rartroap.

For a few years prior to 1591, Green was in Chicago on

; his mother’s business, In 1892, he went to Texas for the

purpose of foreclosing a mortgage held by his mother on a

piece of railroad then called the Texas Central, of which he

took charge, becoming President, Manager and Director. At

the time he took over a portion of the road, its name was

changed to the Texas Midland Railroad and its headquar-

ters and shops were maintained at Terrell, Texas, the june-

tion of the road with the Texas and Pacitic. The road was

o4 miles long, in bad repair and with dilapidated equip-

ment. Green devoted his efforts to the task of rehabilita-

tion, converted it into an independent line and gradually

extended it to a connection with other railroads until he

had more than donbled its length. He rebuilt the road ina

substantial manner and introduced many improvements and

innovations such as vestibuled e aches, the first electrically

lighted trains, electri: bs ‘uachts, the first gas-eleetric motor

cars, dining services amd experimented with an air-cooling

system. With cue exception of the period of Federal con-

trol, he rety ined close supervision of the road up to the

time of ity sale to the Southern Pacific in 1998, Substan-

tially a) of the stock of the railroad was owned by his mother

and treosterred te the Westminster Company in 1911. After | |

M11, (he active management was left to the subordinate :

officers Whe were close friends of Green and weekly reports

Were made to him by them wherever he happened to be. At

the time of the sale in 1928, it was one of the largest cotton

carrying roads in Texas for its mileage. The road, how-

ever, Was never a financial success.

From 1911 through 1921, Green habitually made two trips te

a year to Texas, visiting Terrell and Dallas in the Spring a

to attend an annual meeting of the railroad, and again in 0

E in ee ——_e a

alee ne 39 ek he!

ob” >

AS eet

October or November to inspect the road, and in alternate

years to vote in Terrell at the State and Municipal elec-

tions. In some years he made an additional trip. The

Spring and Fall visits were at first three or four weeks

long and later were reduced to one or two weeks. From

1922 through 1927, he made but one Visit a year to Texas,

in the first half of the year, and omitted the Fall visit.

[*24] He * visited Dallas and Terrell for two weeks in

1922 and 1923 and thereafter spent only two or three

days on each trip to Texas in Terrell and its Vicinity, attend-

ing the railroad meetings and inspecting the line. On these

latter visits, most of his time Was spent at Marlin, Texas, re-

‘elving medical treatment. In 1922, he was in Marlin for

reatment for three months and in the years 1924 to 1927, he

vas there for a month each year, After 1927, when the

sreement to sell the road was made, he never made an-

ther visit to Dallas or Terrell and his only visit to Texas

‘as in 1935 for treatment at the Buie Clinic at Marlin.

Domestic Establishments in Texas.

In 1897, Green acquired a private car known as the “‘Lone

lar,’’ which was burned in 1907 and rebuilt as **No. 999."?

his car was left on a siding at Terrell available for his

e at all times until April Ist, 1928, He used it on all of

s inspection trips and sometimes lived in it for as much

two weeks at a time. It was elaborately furnished, with

lining room, kitchen, office quarters, reception room and

te rooms. He travelled extensively in it throughout the

uthwest. From 1896 to 1907, he spent more time in his

vate car than anywhere else.

ireen’s first living quarters in Texas Were in an unpre-

tious hostelry, called the Harris House. Subsequently,

ut 1894, he moved into a building then known as the

ra House, where he maintained bachelor quarters in the

Pa Perey

oe erez? OR Ee Sewers ~ ———

‘Green Flats,”’ on the second floor of the building, with twe

of his railroad associates, and had his railroad office in the

same building. He also had rooms at the Windsor Hotel iy

Dallas and about 1896 or 1897, he leased the second and third

floors of « building at Elm and Garfield Streets in Dallas,

which he remodeled into comfortable living quarters, Later,

he purchased a three-story building on Commerce Street in

the business quarter of Dallas back of the City Hall, the

interior of which he converted and remodeled at consider-

able expense. He occupied the entire building, which con-

tained twelve or fourteen living rooms, until the building

was sold to the Municipality in September, 1911. He also

had political headquarters at the Oriental Hotel in Dallas,

After the sale of his Commerce Street Building, Green

caused one of his friends to rent a room for him in the home

of Mrs. Jarvis, 503 Pacific Avenue, Terrell, for

[*25] $5.00 * a month. The rent was paid for three years

and then stopped and the room no longer held for

him. He sent to the room a box containing a pair of trousers

and a vest but was never seen by Mrs. Jarvis in the house,

This room was admittedly taken to preserve his right to vote

in Texas. He also had a 200-acre experimental farm near

Terrell where there were living quarters which he occasion-

ally used. This was afterwards sold and from 1911 on he did

not have a vestige of dwelling place in ‘Texas except his

private car which was sold with the road in 1927-28. While

living in the car and in his bachelor quarters at Terrell,

he had two colored boys as servants and at Dallas, he had

a modest but comfortable establishment with three servants

and Miss Harlow (afterwards Mrs. Green) as his com.

panion and housekeeper. When hoe removed to New York

in 1911, all of the best furniture in the Dallas residence

was packed and shipped there for use in his New York

dwelling and his library of books on scientific subjects was

given to the Dallas Public Library. When he visited in

Texas in subsequent years, he always stopped at the Adol-

phus Hotel in Dallas or at the Buie Sanitarium in Marlin.

Dr. Buie and other friends of his suggested that he pur-

chase a house in Marlin but he never acted upon the sugges-

tion, and at the time of his death his only real property in

Texas consisted of some unsalable lots pertaining to the

railroad which were appraised at $2200.

Associations and Activities in Texas,

Aside from his railroad activities, Green engaged in farm-

ing of an experimental nature upon his farm of 200 acres,

became a stockholder and di rector of the American National

Bank of Terrell, of the American Exchange National Bank

of Dallas, of the Murray Company and other industrial

corporations in Texas, and in conjunction with the United

States Department of Agriculture and State authorities he

experimented for the control of the bol] weevil, which was

destroying the cotton crops zud seriously affecting the rail-

road traffic; experimented with cottonseed meal for human

consumption; with the use of the round bale for cotton;

with the terracing and conservation of land against wind

and water erosion; with the use of lignite deposits for fuel

and used it in the railroad shops, and prospected to some ex-

tent along the line of his railroad and elsewhere for

[°26] oil. * He developed thirteen acres of greenhouses

and was one of the first rosarians in Texas, and also

‘ngaged in the poultry and pecan culture. He brought the

irst automobile to Texas and developed auto racing ; became

iterested in aeronautics and organized an aviation meet at

dallas ; was active in the formation of the Texas State Fair

t Dallas; placed an order for the first airplane to be

rought to the Fair; was State Commissioner of the World’s

air at St. Louis in 1904 and assisted in the development of

e Texas Centennial by the purchase of anniversary coins

WEP creer iE orm are Ue. oe Se CA ER TT NN CIN ON ie tee AS AP DLS Kats WTI er

Shs thes

and stamps in 1934. He had the fj rst motion picture machine

in Terrell and aided in the organization of the Green Cadets

and Zouaves, a military company named for him. He. sub-

scribed through a bank in Terrell for $5,000,000 of Liberty

Bonds during the World War and made a deposit of $250,000

to the order of the First National Bank of Terrell in 1929

although not financially interested in it to save it when a run

was anticipated. In 1921, he opened an account for $100,000

in the Security National Bank of Dallas when a run oc-

curred, to save it from failing.

In 1896, he became interested in Texas politics and was

elected a delegate from Kaufman County to the Republican

National Convention at St. Louis; was’ made Chairman of

the Republican and State Executive Committee at the Fort

Worth Convention and served in that capacity for four

years and upon re-clection, served until 1900; he was the

leader of the Green-McDouald faction of the Republican

Party and at the Houston Convi ution in 1906, was nomi-

nated for Governor of Texas, bul declined upon the insis-

tence of his mother. His faction seated its delegates in the

National Convention of 1912, supporting Mr. Taft, and

were for Mr. Hughes in 1916 and for General Wood in

1920, Between 1896 and 1900, he coutrolled the Federal pat-

ronage. In 1911 he ardently supported Colquitt for Gover-

nor and upon his election, was appointed a Colonel upon the

Governor's Staff and served in that capacity until January,

1915. He contributed largely to the National, State and

Municipal Campaign Funds, even after he gave up active

participation in politics (Tex. Exe. 2).

Footnote 8:

Tex. Exe. No, 2 does not quarre! with the accuracy of the Master’s

finding, but claims that the Master should have found additional political

activity in Texas during later periods,

After Green declined the nomination for Governor of Texas in 1906,

upon his mother’s insistence, his active participation in polities was

curtailed: McDonald, Ev. 461 4, 508-9, 530-8, D. 19, 21, 22. He gave

money up to 1920, but not thereafter. (MeDonald obviously confused

EDR NELT ec 2s 00 SEEN POS ee ne ee CT RETA IMrEESE EN. RAE. eee

on dates and contributions, Ey, 510-6, D, 21 2; ef. Potter, Ey. 3390-2,

D. 139; Marshall, Ev. 5368-79, D, 242.)

On February 10, 1921, Green said that he was ‘entirely out of touch

with the political situation in Texas * * #97, Wilks Ex. No. 1, Evy, 560,

D. 23.

Voting, Taxation and Social Interests There.

He voted at State and National elections in Texas prior

and subsequent to 1911 until 1920 and paid his poll tax en-

titling him to register and vote until after he was

[*27] 60* years of age, although under the laws of Texas

he was not obliged to pay a poll tax because of his

physical infirmity.

He never went into Texas society or entertained in any

of his establishments, and aside from his political associates,

black and white, his close friends were few but he remained

loyal to them throughout his life and kept in close contact

with them by correspondence and gifts of jewelry, ete. He

said he liked the wide open spaces of Texas, the freedom

from conventionality and the sterling character of the peo-

ple and always remained loyal to his early associates there.

In 1923, he created the ‘Terrell Trust’’ for several of his

rotegées, to whose education and maintenance he had con-

ributed for years, and named his friend, Walter P. Allen,

f Terrell, and his sister as Trustees. Vacancies in the

rust were to be filled by two of his old Dallas friends and

11933, after their death, an amendment Was made authoriz-

ig some one from Texas to fil] vacancies, When seriously

lin 1935, he expressed a desire to be taken to Marlin for

eatment, and again, in 1956, he asked Dr. Roche, in Florida,

at he be taken to Texas but his medical advisers thought

higher altitude would be more beneficial and he went to

ike Placid, where he died.

vit (A... eee

AWS

Uniformity of Declarations Regarding His Legal Residence,

With few exceptions, in substantially all deeds, papers

and legal documents he described himself as ‘‘of Terrell,

Texas’’ (Fla. Exe. 5),

Footnote 9:

Fla. Exe. No. 5 takes issue with the word ‘*substantially’’ and points

out some exceptions to Green’s practice of describing himself as of

Terrell, Texas.

Green’s instructions to those who prepared papers for him to sign

were invariably to deseribe him as of Terrell, Texas: Marshall, Ev. 5434,

D, 246; Bullard, Ev. 7037-9, D. 329; Chinn, Ev, 2792, D, 94; and

the few exceptions where this was not done are not of very great signifi-

cance, Florida cites a few instances, such as automobile license appli-

cations, where he was recited as a resident of Florida. There were

also some exceptions where he was recited as a resident of Massachu-

setts: Mass. Ex. No. 367, Ev. 6224, D. 292, and Mass. Ex. No. 369, Ev,

6231, D. 292. See also paragraph 55, Part I of this Appendix.

and instructed Marshall, his secretary, and Potter, his office

manager, and his attorneys in New York, Massachusetts and

Florida to always insert in important legal documents Ter-

rell as his legal residence. All of his Federal income tax re-

turns were filed in Texas and the registration of his yacht

and numerous boats showed Galveston as the home port

(Fla. Exe. 6),

Footnote 10:

Florida points out in Exception No. 6 that two of Green ’s boats, the

‘*Friday’’ and the ‘Isola Stella,’’ were registered in Florida. There

was also another exception to Green’s practice of registering his boats

as from Galveston, Texas, when he registered the ‘‘Mabel G’? as from

New York: Rodearmel, Ev. 8357.

In his Will executed in 1908, in his application for a mar-

riage license in 1917, in the probate proceedings connected

with his mother’s estate in 191 6-18, and in genealogical arti-

cles which he signed or authorized he described himself as of

Terrell, Texas. In 1922, he declined to consider running for

Congress in Massachusetts because he claimed to be a resi-

dent of Texas. In 1929, he stated that he would not be avail-

able for appointment as Federal Radio Commissioner from

New England because he was a rabid Republican, formerly

a aa

. =

National Committeeman from Texas and only spent

[°28] the summer months in * New England. On March

29th, 1935, he testified under oath in Florida, that his

residence was Terrell, Texas, with a Winter home in Florida

and a Summer home in New Bedford, and in January,

1935, he returned to the Texas Centennial Committee a

certificate which deseri bed him as of Massachusetts, with the

statement ‘*T have never changed my legal residence from

Terrell, Texas,’ and in almost all of his decla rations, oral or

written, up to the time of his death he insisted that Texas

was his legal residence, If mental state alone, as evidenced

ny declarations, could establish domicile, Green remained a

lexan up to the time of his death.

Life and Activities in New York From 191] to 1921.

Green’s mother became ill in 1910 and he went to New

ork about July 21st, 1910, accompanied by his secretary,

Valter Marshall, and took quarters at the Waldorf Hotel,

here they lived and he conducted his business. He re-

rned to Texas in November, 1910, and told his mother he

nuld be ready to come North whenever needed. He in-

rmed his railroad associates that it would be necessary

spend more time in the East because of his mother’s

vanced age and illness and they would have to Manage

» Texas Midland Railroad themselves under his super-

ion. Marshall brought his family to New York and in

Iv, 1911, Green caused all of his household belongings

| automobiles to be packed and shipped to New York.

bel Harlow followed him and they moved to 5 West Nine-

h Street, which was owned by the estate of his grand-

ler, Edward Mott Robinson. A few months after his

val in New York, he opened an office at 111 Broadway,

re his secretary Marshall stayed until 1913, when he left

‘n’s service, later returning to him after his mother’s

h. Until her death, Green and his mother maintained

i rererenennnm-cmemem maine OR aD AIT AL hte ae ARR a

joint offices at 7 West Ninetieth Street, where his mother

lived and died July 8th, 1916. This building also was owned

by the Robinson Estate. After her death, the offices were

transferred to 111 Broadway which remained Green ’s busi-

ness headquarters until his death in 1936.

Green at that time was possessed of a personal fortune of

about $500,000 and after his mother’s death, as hereinhe.

fore stated, received in his own right about $4,500,000

[°29] from * the estate of his Grandfather Robinson. On

July 10th, 1917, Green and Miss Harlow were

married at Highland Park, Illinois, and on October 31,

1917, started on a wedding trip for Galveston, Texas, in

the yacht ‘‘United States,’’ an old lake steamer which he had

purchased October 3rd, 1916, enlarged and refitted. On

January 17th, 1918, Green and his wife moved from 5 West

Ninetieth Street to the Waldorf Hotel, allowing their furni-

ture to remain in the Ninetieth Street house until it was

later shipped to Round Hills, Massachusetts. Upon his re-

turn, Green remained in New York until June 30th, 1918,

and then went to South Dartmouth, where he and his wife

lived on the “United States’’, Green coming to New York

for a few days in the middle of each week. They returned to

New York in the Fall and spent the remainder of the Winter

of 1918-19 there, leaving for Texas in May, 1919. The

‘United States’’ Stayed at the wharf at Padanaram, near

South Dartmouth, during this Winter and was kept fully

manned with a crew of 72 men, With the exception of a few

short trips, it remained there until it sank August 21st,

1919. Green and his wife stayed at the Tabitha Inn at Fair-

haven, opposite New Bedford, until October, 1919, when he

again left for Texas. Upon his return, he stopped at the

Waldorf during the Winter of 1919-20 until July 1, 1920;

spent the Summer with his wife on his boat “‘Day Dream”

off Fairhaven, coming back to New York in October, 1920,

leaving for Texas in November and lived at the Waldorf

NSS a es eee EO! EO eR NT ctor Le eats POD rR Sere rt

with his wife during the Winter of 1920-9] until May, 1921,

when he again went to Texas. From 1918 to 1921, Green

spent about two-thirds of his time in New York City.

This period from 1911 to 1921 was the most active of

Green’s business career. He was managing his own for-

tune, which had increased until] at the time of his mother’s

death it was approximately $6,000,000, handling his sister’s

business, assisting his mother with her affairs until her

death and thereafter acting as Executor and Trustee of her

vast estate, directing the family-owned holding companies,

besides supervising the affairs of the Texas Midland Rail-

road. He became a Director of the Seaboard National Bank

July 7th, 1910 (N.Y. Exe. 61),

Footnote 11:

N.Y. Exe. No, 61 refers to a typographical error in this date, which

has since been corrected by the Master to read as printed above,

and attended meetings with some regularity until the latter

part of 1921. Later, he he ‘ame a Director by succes.

[°30] sive mergers of the. Equitable Trust Company and *

the Chase National Bank and was a director of the

latter institution at the time of his death. Until 1920, it

was his custom to £0 to his office in the norning, then to the

Seaboard Bank, where he had a large chair specially built

for him next to that of the President and conducted much of

his business, sometimes returning to the office in the after-

100n. He also was a Director of the Columbia Trust Com.

any and of the New York Produce “xchange Safe Deposit

ind Trust Company, Wilbur K. Potter was in full charge

f the office, 11] Broadway, his official headquarters and

Usiness address, with a complement of bookkeepers and

lenographers, Here all accounts were kept, investment

formation assembled, disbursements made and all records

reserved of Green’s personal business, his mother ’s estate

id his sister’s business and that of the family corporations

Which they were interested,

. 5 cn oe ak uae

1 Wade ag pas ag Ne BSE nee cance ah =

In 1911, the Westminster Company was incorporated 1

der the laws of New Jersey to take over the affairs of M

Hetty Green and Green beeame President. It was an ]

vestment Company, of which Mrs. Hetty Green owned 5]

of the stock and Green the remainder. It did no busine

for outsiders. After Mrs. Hetty Green’s death, its oper

tions decreased and eventually it was liquidated, at the e

piration of the period of ten years from her death. T]

Windham Realization Company was organized under ¢]

laws of New York in 1912 for the purpose of foreeclosin

mortgages owned by Hetty Green, Green became its Pres

dent and managed its affairs. While still in existence, it j

practically dormant. It did no business for the publi

Green Estate, Incorporated, was created under the laws o

Delaware January 5th, 1927, at the expiration of the ten

year trust established by Hetty Green’s Will, to hold intae

tlie assets of her estate, except non-taxable Government

State and Municipal Bonds and some cash. Green an¢

his sister each own one-half of the stock. Stockholders

meetings were held annually and directors’ meetings two o1

three times a year. The business of the Company was prin.

cipally the collection of interest and dividends and making

distributions to its two stockholders. Green was the final

arbiter of its affairs and determined its investment policy.

It carried very large cash balances and certificates of de-

posit in New York Banks running into millions of dollars.

It controlled no other corporations and did no busi-

[*31] ness * for the public. Green’s New York accounts

ran all the way from an overdraft to $1,500,000,

and the average was between $200,000 and $400,000, All

funds for investment were kept in New York City Banks.

Green's personal securities were kept in New York City in

the National Park Bank, the Seaboard National Bank and

in a fireproof, burglary proof safe in the office, 111 Broad.

way. He also had storage space in the vaults of the New

York Produce Exchange Safe Deposit and Storage Com-

pany, of which Green was a Trustee at the time of his death.

He also was a Trustee in the Columbia Trust Company from

1912 until he declined re-election in 1920 and attended ite

meetings with fair regularity until 1919, He attended ne

meetings of the Trustees of the New York Produce Eix.

change Safe Deposit and Storage Company after January

9h, 1918. Potter testified that Green Spent about four er

five hours a week at the office prior to his mother's death,

that while the properties managed were extensive ane

varied, few sales were made and there was little busines.

activity at the office; there were no stock transactions ane

the principal business was lending money on call, mortenge

securities and the investment and reinvestment in tax ex.

empt bonds. (D. 118-157.)

During this period, Green was alse a metober of nume rome

clubs, associations and societies in New York bat never

attended their meetings or Visited them,

After his illness in November, 1921, all of his activities in

New York ceased; the last hank directors" meeting he at

tended was October 20th, 1921, and he never went te hic

office, 111 Broadway, after that date and kept im toweh with

it by visits from Potter or by correspondenes,

Green never entertained socially in New York but cevs

sionally gave theater parties to some of bi« Yoang protegves,

Until 1921, he went to baseball games in the afternoen ancl

to the theater in the evening. After 1921, his Venn were

spent in his apartment Playing games, listening te the ruedie

and working on his stamp collection. He hed we lowe pew.

sonal friends or associates in New York. The ¢vwfhwcmse wt

resulting from this indoor life bored him ud make bine

unhappy (Tex. Exe. 49).

There are ne @ieeptions te the weurry of thie Gating: hue > it

Exception No. 49, Texas takes eRewpting te the legal THERE mee ony

posedly given te this fiedling by the Master

Massachusetts sees nothing to imfivate that the Wowetiew %e Hho Merion

was unduly influenced by this finding Nine, Meena Runette dumegeune with,

% heel

the Texas Exception to the effect that Green lost interest in Round Hills

and was bored and unhappy there. Texas cites no evidence to Support

this claim, and the Record abounds with evidence to the contrary. See

paragraphs 54, 55, 56, Part L of this Appendix,

Places of Abode in New York City.

The two four-story brown stone front buildings, 5 and 7

West Ninetieth Street, owned by the Estate of Ed.

[*32] ward Mott * Robinson, Green's grandfather, were

in a residential neighborhood in a transition stage

just off Central Park West. Upon his arrival in New York

in 1911, Green took up his residence in No. 5 and there main.

tained a domestic establishment with Miss Harlow. Tho

house was comfortably furnished and he installed a new

furnace and had an organ and billiard table. The first floor

contained a sitting room and dining room, the second

the bedrooms occupied by Green and Miss Harlow and the

third contained a billiard room and guest room and the

fourth servants’ bedrooms and a store room. In the base-

ment were the kitchen, servants’ quarters and laundry. They

had two Japanese servants and a maid and took their meals

there. Fach had a Pieree-Arrow ear and from 1914 to 1918

Green also had a Benz ear, all of which were kept on storage

in New York City and there registered. His mother visited

him there frequently and they had some other visitors.

After their marriage in July, 1917, and upon their return

from their honeymoon on the yacht ** United States,"’ they

spent a couple of weeks at 5 West Ninetieth Street and dur-

ing the latter half of 1917, lived on the “United States”’ an-

chored off West Eighty-Sisth Street (N.Y. Exe. 62);

Footnote 13:

Massachusetts concedes that the yacht ‘‘ United States'’ was anchored

off West Séth Street only while it was in New York, and not during the

cruises to Round Hills, Massachusetts, and to Texas. Massachusetts

agrees with New York's statement of additional facts in its Exception

No. 62, and beliewes that the Master has im suletance found the same

facts in other portions of his report (R, 20, 35),

after the holidays they moved to the Waldorf-Astoria Hotel,

where they occupied an eight-room apartment, consisting

—,

fa sitting room, office, a room occupied by a clerk working

m the stamp collection and four bedrooms. Green’s room

vas a combined bedroom and office containing a desk. Mar-

hall, his secretary, had his office there. The apartment was

omfortably furnished; rented on a yearly basis and after

he first year, at a daily rate. Meals were furnished by the

lotel and billed weekly. While living there, Green worked

n his stamp collection until late at night and took a great

iterest in radio. Their friend, Mrs. Ma ry Statford, became

ne of the family circle in May, 1918, and made her home

ith them from 1918 to 1927, Miss Ruth Lawrence, one of

8 protegées, spent a portion of her school vacations there

id he was there visited by friends from Texas and else-

here and by business associates, but did no entertaining.

hey remained tenants of the Waldorf until it was demol-

ied, when they moved to the Sherry-Netherland Hotel, one

the best Apartment Hotels in New York City, where they

cupied the twenty-fourth floor in the tower. Their suite

there consisted of a dining room, which was used as

43) an oflice for his * secretary, a large living room, en-

trance hall, bedrooms, servants’ rooms and elevator.

¢ living room overlooked Central Park and opened upon

errace Which was used by Green for sunning. At first he

1a lease running for two years from May Ist, 1929, at a

ital of $27,000 per annum, whieh Was not renewed, and

reatter the rental was continued on a monthly basis, at

rate of $27,000, until January Ist, 1933, when a reduc-

i Was made. It was a hon-housekeeping apartment and

rental included regular guest service from the Hotel,

ne of the furniture which they had used at the Waldorf

| purchased by the Sherry-Netherland for use in this

riment. The apartment contained large safes for his

ups and coins, some chairs and lamps and a few framed

ures and other personal accessories, In general, the

liture and furnishings from the Waldorf suite were

ight to the Sherry-Netherland. Several of the former

ae ee oe

sess

Oe ewe Ok eh ne RO Sara wey

| Mime

employees at the Waldorf came to the Sherry-Netherland

and Green said he wanted to preserve the atmosphere of the

old Waldorf (N.Y. Exe. 63).

Footnote 14:

The only criticism of this finding is in New York's Exe. No. 63 that

it is ‘*not adequate’? and that the Master should have found eertain ad.

ditional facts ‘*in addition te and enlargement upon’? the finding.

They had no dining room and Green ate at his desk or on q

card table (N.Y. Exe. 64).

Footnote 15:

New York in its Exception No, 64 excepts to this finding on the ground

that the Greens had a diming room at the Sherry-Netherlands and used

the regular private dining service supplied by the hotel.

Mrs, Berglund testified, Ev. S771, that there was a dining room at the

Sherry—Netherlands apartment, but that it was used by Mr. Marshall

as an office; and in answer to the question: **And what did the family

eat off of there?’’ she replied: ‘*In Mr. Green's room, in the big room,

ao they had all the safes and the desk where he was sitting work.

at.

He then had two nurses and a maid and Mrs. Green had a

maid; also an unlisted private telephone. He was there

visited by many of his friends from Texas and elsewhere

and business associates and sometimes entertained them at

meals,

His furniture, pictures and furnishings remained in the

house, 5 West Ninetieth Street, until 1921, when most of

them were moved to Round Hills, Massachusetts. In 1928,

the remainder was sent there und the house demolished.

Between 1918 and 1932, he had a number of automobiles

for himself and his wife which were registered in New

York City and when not in use kept on storage.

Iu the last three years of his life Green avoided New York

because of efforts to serve him in certain litigation against

the Directors of the Chase Bank (N.Y. Exe. 51).

Footnote 16:

N.Y. Exe. No. 51 does not challenge the accuracy of this finding, but

seeks to make additions as follows: **in the last three years of his life,

Green, on the advice of his personal general counsel in New York City,

avoided New York because of efforts to serve him in certain litigation

against the Directors of the Chase National Bank.’’ Massachusetts has

ho objection to such ad

This text is long and has been trimmed here. Open the source document for the complete record.

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