People Ex Rel. Gould v. . Barker
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, made ¡November 15, 1895, which affirmed an order of Special Term dismissing a writ of certiorari. The facts, so far as material, are stated in the opinion. The taxability or nontaxability of a person under the laws relating to taxation in the city of ¡New York becomes irrevocably fixed on the second Monday of January, and cannot be changed or affected by subsequent occurrences.
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Appeal from order of the General Term of the Supreme Court in the first judicial department, made ¡November 15, 1895, which affirmed an order of Special Term dismissing a writ of certiorari. The facts, so far as material, are stated in the opinion. The taxability or nontaxability of a person under the laws relating to taxation in the city of ¡New York becomes irrevocably fixed on the second Monday of January, and cannot be changed or affected by subsequent occurrences. (In re Babcock, 115 N. Y. 450 ; Clark v. Norton, 49 N. Y. 243.) The commissioners of taxes have no power, under the statutes…
1Opinion of the CourtO’Brien, J.
The only question presented by this appeal is the validity of an assessment of personal estate, made by the defendants as commissioners of taxes in the city of Hew York, upon the relators, as executors and trustees under the will of the late Jay Gould.
It appears that Mr. Gould died on the 2d day of December, 1892, leaving a will in which the relators, his children, were named as executors and trustees.
On the 13th of December, 1892, the relators presented their petition to the surrogate of Hew York, duly verified, in which it was stated that they were residents of Hew York and the executors…
2Cases cited3 opinions
- Hartnett v. . WandellNew York Court of Appeals · 1875
- In Re the Judicial Settlement of the Account of BabcockNew York Court of Appeals · 1889
- Clark v. . NortonNew York Court of Appeals · 1872
3Cited by20 opinions
- County of Herkimer v. Village of HerkimerAppellate Division of the Supreme Court of the State of New York · 1937
- In re the Judicial Settlement of the Account of SilkmanAppellate Division of the Supreme Court of the State of New York · 1907
- In re Estate of SmithSupreme Court of Iowa · 1914
- Johnson v. SmithNew York Court of Appeals · 1948
- In re Board of EducationAppellate Division of the Supreme Court of the State of New York · 1934
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