McLean v. Horn
New York Supreme Court
Appeal from special term, Hew York county. Application by George W. McLean, receiver of taxes in the city of Hew York, for an order committing Walburger Horn, Annie Fennel, and Mary Bouillon, as administrators witli the will annexed of the estate of Felix Horn, for neglect to pay a personal tax assessed against them.
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Appeal from special term, Hew York county. Application by George W. McLean, receiver of taxes in the city of Hew York, for an order committing Walburger Horn, Annie Fennel, and Mary Bouillon, as administrators witli the will annexed of the estate of Felix Horn, for neglect to pay a personal tax assessed against them. Respondents appeal from an order directing their commitment to the jail of the city and county of Hew York until they shall have paid the amount of the personal tax imposed upon them, in the sum of $394, and the sum of $18 for the lawful interest thereon, and the costs and…
1Opinion of the CourtDaniels, J.
The petition upon which the application was founded states the assessment to have been made and the tax imposed, for personal property, upon the respondents, as the administrators with the will annexed of Felix Horn, deceased, and that the anterior proceedings provided for by the statute had been taken for the collection of the tax without obtaining that result, and thereupon the application was made for the punishment of the appellants pursuant to section 857 of chapter 410 of the Laws of 1882. The application was resisted solely upon the ground that the assessment was unlawfully made, on…
2Cases cited2 opinions
- Haight v. . Mayor, Etc., of City of N.Y.New York Court of Appeals · 1885
- Trowbridge v. . HoranNew York Court of Appeals · 1879
3Cited by1 opinion
- People ex rel. Moller v. O'DonnelAppellate Division of the Supreme Court of the State of New York · 1905