Boardman v. . B'd of Sup'rs of Tompkins Co.
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court, in the third judicial department, reversing an order of the county judge of Tompkins county, which granted an application on the part of petitioner to compel defendant to refund a tax collected under an alleged illegal assessment. The material facts are stated in the opinion.
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Appeal from order of the General Term of the Supreme Court, in the third judicial department, reversing an order of the county judge of Tompkins county, which granted an application on the part of petitioner to compel defendant to refund a tax collected under an alleged illegal assessment. The material facts are stated in the opinion. A trustee, guardian, executor or administrator is, in law, the owner of the personal property held by him as such. • It must be assessed to him where he lives. (1 R. S. 389, § 5 [1st ed.]; Lord v. Arnold, 18 Barb. 104.) The petitioner was properly assessed on…
1Opinion of the CourtDanrorth, J.
There is no dispute about the facts upon which this appeal depends. The appellant had, as agent for his sisters, bonds and mortgages belonging to them, to the amount of $12,500. He had procured them at their request, by means of their money, as an investment, and they remained in his hands as their agent and for their convenience. He held them subject to their order, and they had at all times exclusive control over, first, the money with which they were obtained, and second, the securities. He resided in Ithaca, Tompkins county, and they in Rochester, Monroe county, all in this State. The…
2Cases cited4 opinions
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Catlin v. HullSupreme Court of Vermont · 1849
- Williams v. . Board of SupervisorsNew York Court of Appeals · 1879
- People ex rel. Jefferson v. GardnerNew York Supreme Court · 1868
3Cited by6 opinions
- In re the Estate of JeffersonSupreme Court of Minnesota · 1886
- Boyd v. SelmaSupreme Court of Alabama · 1892
- People Ex Rel. Smith v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1885
- Curtis v. Township of RichlandMichigan Supreme Court · 1885
- Dows v. Village of IrvingtonNew York Supreme Court · 1883
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