Sec. 12-45. Return to assessors of personalty in trust.

Executor or administrator, during settlement of estate, not a trustee under statute. 38 C. 443. Nor insurance company as to “safety fund” belonging to it subject to trust for certificate holders. 61 C. 89. Section applies to investments in permanent form from which income is sought to be derived. Id., 112, 125. Applied to receivership. 82 C. 411.