People ex rel. Young v. Dederick
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, Addison E. Dederiek, as assessor of the city of Kingston, from an order of the Supreme Court, made ut the Greene Special Term, and entered in the office of the clerk of the county of Greene on the 2d day of November, 1898, striking from the assessment roll of the city of Kingston an assessment of ^125,000 for personal property, levied against the relator, upon the ground that he was a non-resident of the city of Kingston.
1Opinion of the Court
Landon, J.:
Thomas Cornell resided in Kingston at the time of his death. The relator, who became trustee under liis will in 1893, resided and still resides in the city of Albany, and never has resided in Kingston. He has an office in Kingston for the business of the trust estate. He was assessed as such trustee upon the personal property of the estate every year from 1892 to 1897, both inclusive, and paid the taxes levied thereon. In 1898 he was assessed in a much larger amount than in previous years, and appeared before the assessor in due time and objected thereto, made proof of his…
2Cases cited1 opinion
- Wilcox v. . City of RochesterNew York Court of Appeals · 1891
3Cited by1 opinion
- Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902