People ex rel. Farmers' Loan & Trust Co. v. Wells
Appellate Division of the Supreme Court of the State of New York
*• Appeal by the relators, The Farmers’ Loan and Trust Company and others, as executors of and trustees under the last will and teslament of Eugene A. Hoffman, deceased, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 12th day of March, 1904, denying the relators’ motion to vacate a certain assessment on personal property and confirming said assessment.
1DissentVan Brunt, P. J.
I dissent. ' I know of no statute or rule of law which makes personal property taxable anywhere but where its owner resides.
The following is the opinion of Mr. Justice Fitzgerald, delivered •at Special Term:
Fitzgerald, J.:
Eugene A. Hoffman, a resident of the county of New York, died on June 17, 1902; his last will and testament was admitted to probate by the surrogate of the county of New York on June twenty-seventh following, and letters testamentary were duly issued to the Farmers’ Loan and Trust Company, a domestic corporation organized under the laws of this State, and having its…
2Cases cited6 opinions
- People Ex Rel. Beaman v. . FeitnerNew York Court of Appeals · 1901
- People ex rel. Delaware & Hudson Co v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1901
- People Ex Rel. National Surety Co. v. FeitnerNew York Court of Appeals · 1901
- People Ex Rel. Delaware and Hudson Company v. . FeitnerNew York Court of Appeals · 1902
- People Ex Rel. McHarg v. . GausNew York Court of Appeals · 1901
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