In Re the Judicial Settlement of the Account of Babcock
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court in the first judicial department, entered upon an order made March 29, 1889, which reversed an order of the Surrogate’s Court sustaining the objection of James W. Perry, special guardian of certain infants, to the payment of taxes. The nature of the action and the facts are sufficiently stated in the opinion.
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Appeal from judgment of the General Term of the Supreme Court in the first judicial department, entered upon an order made March 29, 1889, which reversed an order of the Surrogate’s Court sustaining the objection of James W. Perry, special guardian of certain infants, to the payment of taxes. The nature of the action and the facts are sufficiently stated in the opinion. The annual charges and taxes imposed on property must always be borne by the life tenants, unless the creator of the estate clearly shows a contrary intention. (Deraismes v. Deraismes, 75 N. Y. 154; Griswold v. Griswold, 4…
1Opinion of the Court
Ruger, Ch. J.
Christain E. Detmold, a resident of the city of Hew York, died on July 2, 1887, owning real estate liable to taxation in such city. He left a will by which, subject to the payment of a certain annuity to his wife, he devised all his property to his daughters for life, with remainder to their issue. Previous to his death his real estate had been assessed to him for the taxes of 1887, and the assessment-rolls had been delivered to the aldermen for the ascertainment of the amount of the tax and its extension by them upon such rolls.
It is claimea oy the remaindermen that these taxes…
2Cases cited8 opinions
- Rundell v. . LakeyNew York Court of Appeals · 1869
- Clark v. . NortonNew York Court of Appeals · 1872
- Barlow v. Saint Nicholas National BankNew York Court of Appeals · 1875
- In Re the Final Accounting of SelleckNew York Court of Appeals · 1888
- People Ex Rel. Twenty-Third Street Co. v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1883
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3Cited by47 opinions
- In Re the Accounting of GillNew York Court of Appeals · 1910
- Diamond Match Co. v. State Tax CommissionCourt of Appeals of Maryland · 1938
- Brown v. BrownNew Jersey Court of Chancery · 1907
- MacGregor v. Johnson-Cowdin-Emmerich, Inc.Court of Appeals for the Second Circuit · 1930
- People Ex Rel. Gould v. . BarkerNew York Court of Appeals · 1896
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