People ex rel. Brown v. O'Rourke
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, John O’Rourke and others, assessors of the town of White Plains, Westchester county, New York, from a final order of the Supreme Court, made at the Westchester Special Term and entered iu the office of the clerk of the county of Westchester on the 1st day of November, 1897, in a certiorari proceeding under the Tax Law reducing an assessment against the relator, as executor and trustee under the will of William Smith Brown, deceased, for personal…
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Appeal by the defendants, John O’Rourke and others, assessors of the town of White Plains, Westchester county, New York, from a final order of the Supreme Court, made at the Westchester Special Term and entered iu the office of the clerk of the county of Westchester on the 1st day of November, 1897, in a certiorari proceeding under the Tax Law reducing an assessment against the relator, as executor and trustee under the will of William Smith Brown, deceased, for personal property from the amount of §150,000 to §1,800.
1Opinion of the Court
Woodward, J. :
William Reynolds Brown is the executor and trustee of and under the last will and testament of Ins father, William Smith Brown, who died seized of a considerable property, determined by *584the appraisers at $242,255.50. In the year 1891 the board of assessors of the town of White Plains, knowing of this appraisal which was made in 1893, and knowing something of the value of the personal property which came into the possession of Mr. Brown, as executor and trustee of the estate of his father, caused an assessment to he made against him, in his capacity of executor and trustee, for…
2Cases cited3 opinions
- Matter of CorwinNew York Court of Appeals · 1892
- People Ex Rel. Edison Electric Light Co. v. CampbellNew York Court of Appeals · 1893
- People Ex Rel. Pacific Mail Steamship Co. v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1876
3Cited by3 opinions
- Grossman v. Board of TrusteesAppellate Division of the Supreme Court of the State of New York · 1974
- People ex rel. Horton v. FergusonAppellate Division of the Supreme Court of the State of New York · 1907
- People ex rel. New York Central Railroad v. JonesNew York Supreme Court · 1932