Erie County v. Sterling, Exrs.

Opinion by

Mr. Justice Drew,

Defendants, executors of the estate of Willis B. Sterling, have appealed from the order of the court below affirming an assessment of personal property tax against the estate, as fixed by the Board of Revision and Appeals of Erie County. The assessment, made in 1934, was for the years 1928, 1929 and 1930, for which years no returns had been made or tax paid by decedent or his executors. In accordance with the county’s practice of levying a tax for the year of death and the preceding year, an assessment had been made in 1932, the year of decedent’s death. That…