People ex rel. Kellogg v. Wells
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, James L. Wells and others, as commissioners of taxes and assessments of the city of New York, 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 9th day of September, 1904, us amended by an order entered in said clerk’s office on the 6th day of October,. 1904, reducing an assessment of personal property for the purpose of taxation.
1Opinion of the Court
McLaughlin, J.:
This is a proceeding, to review an assessment for taxation for the year 1903 of personal property held by the relators as trustees under the will of Charles Kellogg, deceased. They were jointly assessed as such trustees, $50,000. One of the relators —- Mrs. Kellogg — prior to the assessment becoming final and within the time provided by statute, ajDjieared before the tax commissioners and submitted a verified statement to the effect that she was a resident of the State of New Jersey and not a resident of the State of New York, and that all of the securities and property of the…
2Cases cited6 opinions
- Wood v. . MorehouseNew York Court of Appeals · 1871
- People Ex Rel. Beaman v. . FeitnerNew York Court of Appeals · 1901
- People ex rel. Citizens' Lighting Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1903
- People ex rel. United Verde Copper Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1900
- People ex rel. Equitable Gaslight Co. v. BarkerNew York Supreme Court · 1892
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3Cited by5 opinions
- People ex rel. Haile v. BrundageAppellate Division of the Supreme Court of the State of New York · 1921
- People ex rel. American Manufacturing Co. v. GiffordNew York Supreme Court · 1929
- People ex rel. Moller v. O'DonnelNew York Supreme Court · 1905
- People ex rel. 74th Street Apartments Corp. v. ChambersAppellate Division of the Supreme Court of the State of New York · 1947
- People ex rel. Moller v. O'DonnelAppellate Division of the Supreme Court of the State of New York · 1905