In re Appraisal for Taxation of the Estate of Fuller
Appellate Division of the Supreme Court of the State of New York
Appeal by the Comptroller of the State of Mew York and others from an order of the Surrogate’s Court of thé county of Westchester, entered in said Surrogate’s Court on the 11th day of May,. 1901, declining to appoint the county treasurer of the county of Westchester an appraiser, as provided by chapter 173 of the Laws of 1901, on the ground that said act is unconstitutional, and appointing John F. Lambden the transfer tax appraiser in the proceeding.
1Opinion of the Court
Woodwaed, J.:
This proceeding was instituted by the presentation to the surrogate of a petition by Florence Fuller Saunders, an interested party, praying for the appointment of some competent person as transfer tax appraiser as provided by law. The surrogate, instead of appointing Francis M. Carpenter, the county treasurer, such appraiser, as provided by law, appointed John F. Lambden, reviving the provisions of the law in force prior to April 1,-1901, in that particular. This was not the result of mistake or inadvertence, but appears to have followed from a deliberate conviction on the part…
2Cases cited8 opinions
- Wynehamer v. . the PeopleNew York Court of Appeals · 1856
- People v. . BuddNew York Court of Appeals · 1889
- In Re the Appraisal Under the Taxable Transfer Act of the Estate of DavisNew York Court of Appeals · 1896
- People of N.Y. v. . Canal Board of N.Y.New York Court of Appeals · 1874
- Sweet v. . City of SyracuseNew York Court of Appeals · 1891
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3Cited by4 opinions
- In re the Estate of IllfelderNew York Surrogate's Court · 1930
- State Board of Pharmacy v. BellingerAppellate Division of the Supreme Court of the State of New York · 1910
- In re the Appraisal of the Estate of WallaceAppellate Division of the Supreme Court of the State of New York · 1902
- New York & Long Island Railroad v. O'BrienNew York Supreme Court · 1906