In re Haight
Appellate Division of the Supreme Court of the State of New York
Appeal by J. Wesley Barnes, as surviving administrator of the estate of David W. Barnes, deceased, from an order of the Supreme Court, made at the Westchester Special Term and entered’ in the office of the clerk of the county of Westchester on the 21st day of . May, 1898, upon an application, made under section 16 of chapter 610 of the Laws of 1814, by the supervisor of the town of Hew Oastle, to enforce the payment of a tax upon personal property of the estate of the…
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Appeal by J. Wesley Barnes, as surviving administrator of the estate of David W. Barnes, deceased, from an order of the Supreme Court, made at the Westchester Special Term and entered’ in the office of the clerk of the county of Westchester on the 21st day of . May, 1898, upon an application, made under section 16 of chapter 610 of the Laws of 1814, by the supervisor of the town of Hew Oastle, to enforce the payment of a tax upon personal property of the estate of the decedent," assessed upon the assessment roll of the town for 1896.
1Opinion of the Court
Woodward, J.:
David W. Barnes, of the town of Hew Castle, died seized of a considerable estate, and left him surviving three brothers, next of *497kin, who e§ch qualified as administrators of 1ns estate. Two of these brothers, Richard Barnes, who is now deceased, and Wesley Barnes, resided in the town of New Castle, and Noah T. Barnes, since deceased, resided in the town of Ossining. In 1896, the assessors of the town of New Castle assessed two-thirds of the personal property of. said estate to J. Wesley Barnes and Richard Barnes as administrator’s, as provided by section 8 of the Tax Law (Chap.…
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