Legal Opinion

People ex rel. Campbell v. Commissioners of Taxes & Assessments

New York Supreme Court

Decided January 15, 1886Published

Certiorari to review an assessment for the purposes of taxation for the year 1885.

1Opinion of the Court

Brady, J.:

Samuel Hawk, the testator, late of this city, died here in August, 1882. His will was proved before the surrogate of this county, and letters testamentary were issued to Jacob Campbell, Jay O. Moss *537and William S. Hawk, the relators, who duly qualified as executor» and trustees and entered upon the discharge of their duties.

In the present year the relators were assessed in respect to the personal property held by them, as executors and trustees, in the sum of $400,000. Subsequently, and during the period allotted for that purpose, an application was made for a reduction of the…

2Cases cited3 opinions

  1. Ridgeley v. JohnsonNew York Supreme Court · 1851
  2. Brinckerhoff v. WempleNew York Supreme Court · 1828
  3. Thatcher v. CandeeNew York Court of Appeals · 1866

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