# Appendix — Texas v. Florida

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## Record

- **Collection:** Supreme Court brief
- **Document type:** Appendix
- **Published:** January 1, 1938
- **Citation:** 305 U.S. 570

## 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

v 4 :

: e

7)

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

(c) The vears from 1922 to 1932 24

(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)

ii

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,
v.
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

2

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

3

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

4

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

5

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-

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

on

Ping there (R. 33). Automobiles for the use of
| Mrs. Green were habitually taken to Florida and

20

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

np

'

i

f

bal 8)
tical
Or 2
shop
He d
on tl]
River
Thur:
direct
theati

te
th

28.
“Units
Where

The Onli

Se ee

21

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-

oy

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,

i

tee

3
seve
ties.
heve
from
New
lie at
titer
and ©
the s
boat t
ings t]

several

eee
ee

2:

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

24

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.

(c) The Years from 1922 to 1932.
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
po

25

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),

99

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,
© airplanes which came and went trom his landing field,
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

oN

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

27

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

28

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

29

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,
a
wh Karly in 1922 Grooy. hitving heeome interested in

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

oo

30

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 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,
45

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.

40

#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

42

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.

a

43

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

al

44

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.

45

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.

46

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

oo

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.

47

48
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.

——

49

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 —

50

yachting and boating, owned a number of boats, and gave

4 trophies for water sports (Fla. Exe. 2).

3

2

& Footnote 1:

© Fla. Exe. No. 2 claims that Green lost interest in boating in Massa

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,

51

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

52

$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

a3

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

DD

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

i,

56
[*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

7

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 ~ ———

58

‘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

60

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

6]

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

62

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

. =

63

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

64

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

65

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 =

66

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

68

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

—,

pi

69

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

t
|

ae ee oe

sess

Oe ewe Ok eh ne RO Sara wey

| Mime

70

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 additions.

71

During the last ten years of his life, this apartment in
Vew York was used asa temporary sojourning place on his
rips North and South (N.Y. Exe. 65)

Footnote 17:

This finding is challenged by New York but is amply supported by
the Evidence. As to time spent, see Tables A and B with their supporting
references to Evidence, attached to Massachusetts Requests to Find, As
to attitude towards New York apartment, see paragraphs 6 and 7, supra,
Part I of this Appendix, and the references to the Evidence there given,

nd at the time of his death, contained over 100 of his
other’s letters, a portion of his stamp collection (N.Y. Exe.
3), his interest in which had been slight since 1927 (N.Y.
xe. 49),

Footnotes 18 and 19:

In N.Y. Exe. No. 48 it is pointed out that more than 80% of
Green’s total stamp collection was kept at his apartment in the Sherry-
eNetherlands Hotel in New York City. This is correct; but, as the Mas-
ter has found, the portion of the stamp collection kept at the Sherry-
Netherlands was the portion in which Green’s interest had been slight
since 1927. In N.Y, Exe, No. 49 an exception is taken to the finding that
Green’s interest in his stamp collection had been slight since 1927, and
it is claimed that stamp collecting was Green's Principal hobby and
that he always maintained his interest in it. The Evidence clearly
shows that Green lost his interest in stamp collecting in 1927, and
did not take it up again until about 1934 or 1935, when he began to
make a collection of -0th century stumps: Dotter, Ey, 3581, D. 157;
Jette, Ev. 6617, D, 308-9; Mass, Ex, 342, Ev. 5324; Marshall, Ey. 5387-9,
D, 243,

ne clothing of Mrs. Green and a few personal belongings
worth less than $1000,

+ | * The tangible personal property owned by Green
in New York State at the time of his death was as

ows:

WERNER oN os chessn ys ccc: $482,545.25
SOMONE Gch eas Ke cece ccc aioe 1,338.57
cE Ld Se A CEOS th Rye Naas eae 3,040.00
fore ong OR Eee noe 1,095,316.00
Miscellaneous personalty ......... ; 982.00

gS WANES ais, wala sale oes $1,583,221.82

). 75, 76.)

» Tit

ESN cnet ea eras ns ae

a

SABA Ai ot Cie APRN HeP is ee

wt pry ebd” a

—~

72

Voting and Taxation There.

Green never registered or tried to vote in New York.
In 1916, his name was put upon the Assessment Rolls of
New York City and his property appraised at $10,000,000,
but upon application of his attorneys and affidavits by
Green that he was not and never had been a resident of
New York and that his legal residence was in Texas, this
assessment was cancelled and no further attempt made to
collect a tax on his intangible personal property, After 1919,
when New York substituted an income tax for this in-
tangible property tax with a graduated rate applying to
the entire net income of a resident, Green never made any
income tax return or paid any such tax in New York.
(D. 126, 127.)

In 1917, while cruising in New York waters, when Mrs,
Green and Mrs. Stafford suggested that he build a home
on Long Island he said that he did not want to, as he did
not want to pay taxes in New York; later he told them he
wanted to build on his mother’s place at Round Hills. (D.
207.)

There is nothing in the correspondence between Green
and his attorney, Charles W. Pierson, of New York City,
idicating that he ever regarded himself as a resident of
New York (N.Y. Exe. 66).

Footnote 20;
Massachusetts acquiesees in N.Y, Exe. No, 66 to the extent that

it is claimed that this is a negative finding,

When he was advised by his said attorney that he had been
assessed $5,000 for personal property in New York City
for 1933, and Mrs. Green assessed a like amount, as non-
residents, he replied that all he had in New York City was a
stamp collection and safes, to him worth more than $5,000;
all Mrs. Green had was a radio set and perhaps some cast
off clothing (Mass. Ex. No, 330; D, 228),

73
[*35] * Massachusetts and Florida, 1921 to 1936.

Rounp Hits Estate, Sovru Dantmouru, Massacu USETTs.

The third and closing period of Green’s life—the fifteen
years preceding his death—shows not only a lessening of
business activity, a desire to escape from the uncongenial
environment of New York, and withdrawal from his former
associations with Texas, but that his principal concern was
his health and he was constantly seeking relief from the
ravages of disease by ‘*following the sun’? and indulging
in hobbies and outdoor activities wher: the climate per-
mitted (Tex. Exe. 3).

Footnote 21;

The progressively diminishing visits to Texas over the period from
1911 to his last visit in 1935 are undisputed. See Report, pp. 24, 51,
relative to visits to Texas, to which no exceptions have been taken.
After 1921 the little time he spent in Texas was chiefly at the Buie Clinie
at Marlin, R. 24, 51. After 1927 he went to Texas only once, in 1935.
The claim of Texas that Green was kept away from Texas by his ill
health is hardiy consistent with the fact that during the last fifteen years
of his life Green's health was the chief reason for his going to Texas.
it was to Round Hills, Massachusetts, that Green kept coming back and

staying late in the year in spite of the doctors’ advice. See paragraphs
40 and 55, Part I of this Appendix,

Professor Bowles, of Massachusetts Institute of Technology, testi-
mony: ‘*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 going to die there and that was that,
because he wanted to be there.’’ Ev, 6846-7, D, 3u4.

After his mother’s death in 1916 and his marriage in
917, he was free to establish a permanent home in any
xcality that he considered suitable, because he then had no
ttachment to the soil anywhere and was free from restraint,
n the month following his marriage, he and Mrs, Green
tiled to Buzzards Bay and anchored off Round Hills Farm,

property which Green and his sister had inherited from
wir mother. As a boy he had spent two Summers there
ith his mother and sister. It was & seacoast property of

proximately 130 acres, located at South Dartmouth, Mas-

- i. .
> 2 ae

—

sachusetts, about eight miles from New Bedford, which had
been in the ownership of his Howland ancestors for over
200 years—from the time of the original Indian grants—
and was regarded by Green as an ancestral estate. The
only structures then on the property were the old Howland

74

g homestead and some outbuildings. On this first visit in
A August 1917, he determined to develop the property into a
é great country estate and build there a monumental home
; (Tex. Exe. 52; Fla. Exe. 7).
zi Footnote 22:

This finding is amply supported by the evidence.

See paragraphs 8, 9, 10, Part I of this Appendix,
% On several other visits that Fall he ordered the clearing

of the land, construction of breakwaters, wharfs, water
tanks, pumping plant, greenhouses, gardeners’ cottages,
surveys to be made of adjoining property and had con-
ferences with architects and interior decorators. From
1918 to 1921, the development of this property was his prin.
cipal occupation (N.Y. Exe. 68; Fla, Exe. 8)

Footnote 23:

This finding is amply supported by the evidence,

; See paragraph 11, Part I of this Appendix, and unexcepted finding
‘ on page 52 of Master’s Report that «« During the interval between 1917
4 and 1921, he spent much of his time at South Dartmouth superintending
the building operations.’?

and in June, 1919, the foundation of the house Was started by
Mrs. Green turning the first spadeful of earth. He lived on
his yacht ‘‘United States”’ until she sank in August, 1919,
and later at the Inn at Fairhaven, and in 1920 on the house
4 boat ‘Day Dream”’, watching the progress of the work, In
j July, 1921, the house was ready for occupancy and Green
and his wife moved in.
[*36| * Green stated that his sister Was willing to have
him do what he pleased with the property and as T
they were childless, if he survived he would have the entire F

75

ownership and if she survived she would own it as residuary
devisee under his Will executed in 1908 (N.Y. Exe. 69).
Footnote 24:
This finding is amply supported by the evidence.
See paragraph 12, Part I of this Appendix,

Mrs. Green had relinquished her rights by an antenuptial
agreement, under which she received a guaranteed income of
$18,000 a year. As Green and his sister were the last of their
line, Green had a plan, which was never matured, to have the
house become a memorial of some kind to the Green and
Howland families. The house was designed and constructed
so that it might be converted into an institution but was
designated on the plans, equipped and furnished as a Spa-
‘ious residence, with every household convenience, and was
ised as such from the time he moved into it until his death.

The Round Hills property which passed under Mrs. Hetty
ireen’s Will was a triangular tract with sandy shores
utting into Buzzards Bay. It was mostly wooded and un-

ultivated farm land on which was the old Howland home-

lead, some outbuildings and a small family graveyard con-

ining two members of the Howland family. Between 1918

id 1920, Green purchased about 140 additional acres and

ter purchased two more parcels, In 1925, he conveyed

out four acres to Whaling Enshrined, Inc., a corporation

hich he organized, but with this exception retained the

hole estate of about 270 acres up to the time of his death

-Y. Exe. 70; Fla. Exe. 9).

Footnote 25:

Massachusetts agrees with the New York and Florida exceptions that
about 130 acres of Round Hills was inherited by Green and his sister from
Hetty Green, and was owned by them ag tenants in common, and that
the big house was built on this por .on of the estate, This property,
inherited by Green and his sister, hy. been in their family continuously
since the seventeenth century (R.

P estate comprised a batling beach, a piece of wood-
d, some farm land, ai extensive lawn with shrubbery,

76

etc. He also acquired some wharf property about a mile
distant at Padanaram as a headquarters for his boats and
built a machine shop, floating dock, ete. Between 1917 and
1921, in addition to the house, Green constructed half
dozen cottages and had a “hotel”? for employees, numerous
farm buildings, garages, greenhouses, bath houses, pier
and water tank and built jetties and retaining walls to pre-
vent erosion and planted thousands of roses. Later, when
he extended his activities, he built swimming pools, tennis
courts, radio broadcasting stations with towers, airport and
hangar, an airship dock, brought an old windmill from Rhode
Island and embedded in cement a complete whaling ship,
the ‘‘Charles W. Morgan’? which had been sailed by his
whaling ancestors, and began to accumulate whaling antiqui-
ties. At the time of his death, there were about 60 buildings

on the property.
[°37] *'The house was a three-story rectangular strue-

ture of granite, with tile roof and Doric portico, with
four columns surmounted by a heavy pediment, facing the
waters of Buzzards Bay. Along the waterfront was a wide
tiled terrace extending around the south wing and ter-

iunating in an open loggia overlooking the south beach, the

trout ot which was of glazed tile to permit dancing. Under
the portico, the main entrance led into a central hall con-
tang a double mahogany staircase and an electric elevator
running from the basement to the third floor. To the right of
the entrance were Green’s study, the library and a hall lead-
ing to the living room which occupied the entire south wing
und was about sixty by thirty feet. To the left of the en-
trance, was the estate office and beyond the dining room,
approximately forty by thirty feet—beyond this was the
breakfast porch, a butler’s pantry, the main kitchen and
service quarters. On the second floor, Green and his wife
had bedrooms, each measuring approximately thirty by
twenty feet, with baths and dressing rooms, occupying the

—

77

entire south wine. Opening off the hallway were a number
of guest rooms, each having its own fireplace and bath. On
this floor there was also a tea room, fitted with furnishings
from the ‘‘United States” and the apartment of Green’s
secretary. The service quarters oceupied the third floor.
The basement contained an automatic oil heating system in-
stalled in 1935, valet’s pressing room and a specially con-
structed vault for the storage of valuables.

The house was not only institutional in appearance but
nassively built, with walls sixteen inches thick of granite
ind masonry, interior columns and supporting beams of
einforeed concrete and partitions of brick or terra cotta.
‘he roof beams were supported by steel frames resting on
he masonry walls and there were an unusual number of
utlets for electric lights, ete. The furnishings were elabo-
ate and most of the furniture specially built. Some of the
icture., clocks, ete., had been moved from 5 West Ninetieth
treet, New York, and had formerly been in his Dallas
mes. A portion of the first floor had mahogany wains-
ting and many of the rooms were provided with revolving
ms such as Green had seen in Texas, so arranged that they
uld be used to circulate the heat from the radiators in cold
eather.

At this house, Green assembled all of his family posses-

sions and heirlooms, two oil portraits of his mother

38] and * another of his grandfather, Edward Mott Rob-

inson, fine prints and engravings of whaling ships

d scenes, photographs of the “Charles W. Morgan,”’
uned certificates of his membership in various historical
‘ieties, photographs of the New Bedford house in which

‘mother was born and of the Captains of the New Bed-

d ‘*Stone Fleet,”’ and of Green as a Colonel on Governor

Iquitt’s Staff and mementoes of other incidents in his

eer.

a —

‘Sed hie od MpagEre Seem: » 479%

Fee

an

78

The library contained a well chosen collection of miscel-
laneous and scientific books and of many rare volumes on
the early history of New England and of the Elizabeth
Islands, opposite South Dartmouth, log books and other
mementoes connected with the whaling industry, and a ma-
chine used for stamping medallions with the names of vis.
itors to the ‘“‘Morgan’’, In his bedroom were pictures of
his mother and of the old Howland homestead, and scientific
instruments and paraphernalia connected with the stamp
and coin collections. In the vault in the basement, was kept
his liquor and the bulk of his collections of jewelry, numis-
matics and stamps, which he took with him on trips to
Florida and Texas and shipped back to Round Hills (N.Y,
Exe. 48),

Footnote 26:
The finding is clearly correct that the bulk of the collections was at

Round Hills, and the exception relates to the single item of stamps
alone. As to the Stamps kept at the Sherry—Netherlands and at Round
Hills respectively, see Footnotes 18-19, supra,

At one time he had a number of small boats, called his
‘Navy’? or ‘“Mosquito Fleet,’’ but sold'most of them after
the sinking of the ‘United States’? in 1919. The grounds
were filled with mementoes of the sea. The driveways were
bordered with hundreds of yards of anchor chain from the
Charlestown Navy Yard and upon the lawn was planted a
part of the hull and mast of the whaling ship ‘‘Wanderer”’
which had been wrecked upon the Island of Cuttyhunk
nearby.

The household at Round Hills included Mrs, Green, Mar-
shall, his secretary, his bookkeeper and the clerk in charge
of his numismatic collection, Mrs. Green’s personal maid,
Green’s nurses and a staff of about 30 servants. Outside
of the household servants, he had employed about the place
over 00 farmers, mechanics and other employees. Mrs.
Stafford, who had made her home with them in New York,

79

lived at Round Hills each year from 1920 to 1997 (N.Y. Exe,
50)
Footnote 27:

In 1920 Mrs, Stafford was acting in the Winter Garden Theatre in
New York City and lived principally at the Greens’ apartment in the
Waldorf, only visiting them in Massachusetts: Ey. 4970-71, D, 208,

During 1921-1927 Mrs. Stafford was no longer in the theater, and
she lived with the Greens wherever they were; (1921) Ev. 4977, D, 208;
(1922) Ev. 4981-2, D, 208; (1923-7) Ew. 4990, D, 209,
and several of his protegées spent their Summer vacations
there. Most of the outside employees remained there all the
year round but after the Winter of 1921-22, a skeleton staff
of seven or eight servants was left in the house in the Winter
and the remainder went back and forth between
["39] Round Hills and * Florida (N.Y. Exe. 53).

Footnote 28:
Massachusetts acquiesces in this Exception (except that seven or

eight servants, not a few, were left at Round Hills when Green was
away), and points out that the ‘‘summer season’? at Round Hills therein
referred to extended into the middle of December, See paragraph 21,
Part I of this Appendix, for detailed movement

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40386401_0127%3A12. Public record. Not legal advice.