In re the Estate of Hazeltine

Kinkead, 0. C. J.

Phillipine Hazeltine, a resident of the city of Hoboken, died on March 11th, 1932, leaving a last will and testament which was duly admitted to probate by the surrogate of the county of Hudson on April 5th, 1932. Arthur Elmore Halenbeck was named executor and trustee in the said will, and letters testamentary were duly issued to him by the said surrogate.

The personal property in the' possession and under the control of the said Halenbeck, as executor aforesaid, was assessed for taxes for the j^ear 1933 by the assessors of the city of Hoboken as of October 1st, 1932, in the…