Legal Opinion

People ex rel. Andrews v. Cameron

Appellate Division of the Supreme Court of the State of New York

Decided September 14, 1910PublishedCited by 20 opinions

Cboss-appeals by the defendants and the relators in each of the above-entitled proceedings from a final order of the Supreme Court, made at the Chenango Special Term and in each case entered in the office of the clerk of the county of Tioga on the 14th day of April, 1910, the defendants’ appeals being from the whole of such orders respectively, and the relators’ appeals being from certain parts thereof.

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Cboss-appeals by the defendants and the relators in each of the above-entitled proceedings from a final order of the Supreme Court, made at the Chenango Special Term and in each case entered in the office of the clerk of the county of Tioga on the 14th day of April, 1910, the defendants’ appeals being from the whole of such orders respectively, and the relators’ appeals being from certain parts thereof. In each case order appealed from affirmed, without costs to either party, on the opinion of Mr. Justice Lyon at Special Term. All concurred, except Kellogg, J., dissenting in memorandum.

1Opinion of the Court

The following is the opinion delivered at Special Term:

Lyon, J.:

These are proceedings by certiorari to review the assessments of the relators in the village of Owego, and in the town of Owego, which embraces the village of Owego, for the year 1909. The facts are conceded.

Frederick G. Hewitt, a resident of said village and town, died at his home August 30,1908. He left a will, made the preceding March, which disposed of personal property aggregating approximately §5,500,000, and of real estate of the value of about §20,000. The will directed his executors to convert his whole estate into…

2Cases cited12 opinions

  1. Providence Bank v. BillingsSupreme Court of the United States · 1830
  2. People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
  3. Matter of Estate of PrimeNew York Court of Appeals · 1893
  4. In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
  5. Yazoo & Mississippi Valley Railway Co. v. AdamsSupreme Court of the United States · 1901

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3Cited by20 opinions

  1. Young Women's Christian Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1926
  2. In re the Claim for Benefits under Article 18 of Labor LawAppellate Division of the Supreme Court of the State of New York · 1941
  3. In re the Transfer Tax upon the Estate of MerrittAppellate Division of the Supreme Court of the State of New York · 1913
  4. California Academy of Sciences v. County of FresnoCalifornia Court of Appeal · 1987
  5. People ex rel. Syracuse Masonic Temple v. OstranderNew York Supreme Court · 1918

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