People Ex Rel. Cochrane v. . Coleman
New York Court of Appeals
Appeal by defendants, commissioners of taxes and assessments of the city of New York, from order of the General Term of the Supreme Court in the first judicial department, made Hay 15,1891, which affirmed an order of Special Term, vacating an assessment against the petitioner for personal property, and striking the assessment from the assessment-roll as illegal.
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Appeal by defendants, commissioners of taxes and assessments of the city of New York, from order of the General Term of the Supreme Court in the first judicial department, made Hay 15,1891, which affirmed an order of Special Term, vacating an assessment against the petitioner for personal property, and striking the assessment from the assessment-roll as illegal. William Smith, a resident of Scotland, died there in the year 1881, leaving a will in which he appointed his widow, Margaret Smith, sole executrix. The widow has continued' to reside in Scotland, but all the residuary legatees under…
1Opinion of the CourtPeckham, J.
There is no dispute as to the facts in this case. The allegations contained in the relator’s petition as to the property in question are uncontroverted and the simple question is whether upon such facts the relator or the defendants are correct.
The claim, of exemption is based upon two different sections of the Revised Statutes. They are as follows:
“ § 5. Every person shall be assessed in the town or ward where lie resides when the assessment is made, for all personal estate owned by him, including all personal estate in his possession or under his control as agent, trustee, guardian,…
2Cases cited1 opinion
- Williams v. . Board of SupervisorsNew York Court of Appeals · 1879
3Cited by1 opinion
- People Ex Rel. Young v. . WillisNew York Court of Appeals · 1892