In re Ranger
New York Court of Common Pleas
Final accounting by Abraham B. De Freece as assignee for the ¡benefit of creditors of Gustave Banger. A motion having been .made to confirm the referee’s report, objections thereto were made by the receiver of taxes and by J. & W. Seligman & Co., Littledale .& Co., Watjen, Toel & Co., William Lobb & Son, David L. Einstein, Fatman & Co., and the estate of Thomas Cornell, creditors.
1Opinion of the CourtGiegerich, J.
The receiver of taxes in the city of New York insists that his claim for personal taxes, amounting to $111, imposed upon the assignor on the first Monday of January, 1888, is entitled to a preference over all other claims filed with the assignee; but we have not been referred to, nor are we aware of, any statutory provision which supports the position contended for. The authorities cited by his learned counsel do not, in my opinion, apply to the case at bar. They are applicable only to cases where the state claims its priority under special statutes giving that right. Under the assignment act…
2Cases cited3 opinions
- In Re the Assignment of LewisNew York Court of Appeals · 1880
- Nicholson v. . LeavittNew York Court of Appeals · 1852
- In re the Assignment of LewisNew York Court of Common Pleas · 1880
3Cited by1 opinion
- Jones v. Arena Publishing Co.Massachusetts Supreme Judicial Court · 1898