In re the Assignment of Lewis
New York Court of Common Pleas
Appeal from an order of this court at special term denying a petition that an assignee under a general assignment for the benefit of creditors be directed to pay the taxes upon certain real estate conveyed by the assignment. The petitioners were George P. Upham and William W. Tucker, to whom as trustees the assignor, John W. Lewis, in 1876 executed a bond for ,$25,000, secured by mortgage of certain premises on Greenwich and Washington streets, in the city of New York.
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Appeal from an order of this court at special term denying a petition that an assignee under a general assignment for the benefit of creditors be directed to pay the taxes upon certain real estate conveyed by the assignment. The petitioners were George P. Upham and William W. Tucker, to whom as trustees the assignor, John W. Lewis, in 1876 executed a bond for ,$25,000, secured by mortgage of certain premises on Greenwich and Washington streets, in the city of New York. In June, 1876, Lewis made a general assignment to John A. Davenport for the benefit of his creditors. He had failed to pay…
1Opinion of the CourtJ. F. Daly, J.
The petitioners claim that taxes levied on the real estate of the assignor under State laws have a preference at common law, as debts due the State, and .that this preference should be enforced by the courts on the application of any party interested in the assignment, in the same manner and to the same extent as the courts of bankruptcy enforce the statutory preference of taxes in the distribution of estates under the bankruptcy laws (In re Moller, 8 Ben. 526; S. C. on appeal, 14 Blatchf. 214).
The distinction between the cases of distribution under the banki-uptey laws, and by the assignee…
2Cases cited4 opinions
- Nicholson v. . LeavittNew York Court of Appeals · 1852
- In re MollerDistrict Court, S.D. New York · 1876
- Bright v. Milwaukee & St. P. R.U.S. Circuit Court for the District of Southern New York · 1877
- Matter of SaltusNew York Court of Appeals · 1867
3Cited by1 opinion
- In re RangerNew York Court of Common Pleas · 1893