In Re the Appraisal of the Property of Hamilton
New York Court of Appeals
Appeal from, order of the General Term of the Supreme Court for the first judicial department, made November 15, 1895, which affirmed an order of the surrogate of New York county affirming an order assessing a legacy tax upon a bequest in the will of Robert Ray Hamilton, deceased, to the mayor, aldermen and commonalty of the city of New York.
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Appeal from, order of the General Term of the Supreme Court for the first judicial department, made November 15, 1895, which affirmed an order of the surrogate of New York county affirming an order assessing a legacy tax upon a bequest in the will of Robert Ray Hamilton, deceased, to the mayor, aldermen and commonalty of the city of New York. The property of a municipal corporation, however acquired, so far as the same is devoted to public uses, is exempted by law from taxation. (County of Erie v. City of Erie, 113 Penn. St. 360; Cooley on Taxn. [2d ed.] 172; 1 Desty on Taxn. § 16; Dillon on…
1Opinion of the CourtO’Brien, J.
The will of Robert Ray Hamilton, who died August 23, 1890, contained a bequest of $10,000 to the city of 27ew York for the purpose of providing an ornamental fountain to be placed in one of the streets, squares or public places in the city. The question is whether this bequest is subject to the succession tax upon legacies imposed by chapter 713 of the Laws of 1887. The statute does not provide for a tax upon property in the sense that such enactments are generally understood, but upon the right of succession under a will or in case of intestacy. (In re Swift, 137 N. Y. 77; In re Merriam, 141…
2Cases cited2 opinions
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- In Re the Appraisal for Taxation of the Estate of MerriamNew York Court of Appeals · 1894
3Cited by17 opinions
- Bush Terminal Co. v. City of New YorkNew York Court of Appeals · 1940
- Robinson v. Indiana & Arkansas Lumber & Manufacturing Co.Supreme Court of Arkansas · 1917
- City of Idaho Falls v. PfostIdaho Supreme Court · 1933
- Commonwealth v. City of RichmondSupreme Court of Virginia · 1914
- In re Estate of ClarkSupreme Judicial Court of Maine · 1932
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