People ex rel. Schaeffler v. Barker
New York Supreme Court
Appeal from special term, New York county. ' Certiorari by Frank Schaeffler against Edward P. Barker, John Whalem, and Joseph Blumenthal, commissioners of taxes and assessments of the city of New York. From an order quashing the writ, relator appeals. Joseph Schaeffler, in his lifetime, was the owner of 20 shares of the stock ■of the German Exchange Bank in the city of New York.
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Appeal from special term, New York county. ' Certiorari by Frank Schaeffler against Edward P. Barker, John Whalem, and Joseph Blumenthal, commissioners of taxes and assessments of the city of New York. From an order quashing the writ, relator appeals. Joseph Schaeffler, in his lifetime, was the owner of 20 shares of the stock ■of the German Exchange Bank in the city of New York. May 15, 1893, he ■died at said city, leaving a last will, which was probated June 2, 1893, and letters thereon were issued by the surrogate’s court of the county of New York to Frank Schaeffler and Joseph Schaeffler,…
1Opinion of the CourtFollett, J.
In case assessable personal property' is in the possession and control of its owner, the policy of this state is that it shall be assessed to and the taxes paid by the owner, at his legal residence. On the date fixed by the statute for the assessment of personalty in the city of New York, the relator was the owner of the shares of bank stock, and he should pay the taxes thereon, subject to legal exemptions. The first question presented is, was the assessment of the shares to Joseph Schaeffler, who was then dead, legal? It is clear that under the general statutes relating to the assessment of…
2Cases cited4 opinions
- In Re the Judicial Settlement of the Account of BabcockNew York Court of Appeals · 1889
- People Ex Rel. Twenty-Third Street Co. v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1883
- Sisters of Poor of St. Francis v. MayorNew York Supreme Court · 1888
- Austen v. Hudson River Telephone Co.New York Supreme Court · 1893
3Cited by5 opinions
- Ogden v. GettyAppellate Division of the Supreme Court of the State of New York · 1905
- People ex rel. Jacob Ruppert Realty Corp. v. CantorNew York Supreme Court · 1921
- In re TilyouAppellate Division of the Supreme Court of the State of New York · 1901
- Onteora Club v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1968
- People ex rel. National Copper Bank v. WellsNew York Supreme Court · 1908