People Ex Rel. McHarg v. . Gaus
New York Court of Appeals
Appeal from an order of tlie Appellate Division of the Supreme Court in the third judicial department, entered September 12,1901, which affirmed an order of Special Term dismissing a writ of certiorari to review an assessment against the relators upon the personal property held by them as executors of Joshua Howard King, deceased.
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Appeal from an order of tlie Appellate Division of the Supreme Court in the third judicial department, entered September 12,1901, which affirmed an order of Special Term dismissing a writ of certiorari to review an assessment against the relators upon the personal property held by them as executors of Joshua Howard King, deceased. It appears from the petition, affidavits and return that Joshua Howard King died July 18, 1900, a resident of the thirteenth ward of the city of Albany; that the relators were the executors named in his will, and, with the exception of Mr. McHarg, who was a resident…
1Opinion of the CourtLandon, J.
Section 261 of the charter of cities of the second class, of which the city of Albany is one (Chapter 415, Laws of 1900), provides that the proceedings for assessment and taxation, in order to make a valid and legal tax upon the property described in the assessment roll, shall be had according to the laws of the state appertaining to the powers and duties of assessors in said cities in force at the time the act took effect. The General Tax Law (Chapter 908, Laws of 1896) specifies what property is taxable, and by section 3 includes all personal property “ situated or owned within this state,…
2Cases cited4 opinions
- Cruger v. . DoughertyNew York Court of Appeals · 1870
- People Ex Rel. Beaman v. . FeitnerNew York Court of Appeals · 1901
- Matter of McCue v. . SupervisorsNew York Court of Appeals · 1900
- Wilcox v. . City of RochesterNew York Court of Appeals · 1891
3Cited by6 opinions
- Newcomb v. PaigeMassachusetts Supreme Judicial Court · 1916
- In re the Accounting of Genesee Valley Trust Co.New York Surrogate's Court · 1946
- In re the Accounting of Lincoln-Rochester Trust Co.New York Surrogate's Court · 1946
- People ex rel. Farmers' Loan & Trust Co. v. WellsNew York Supreme Court · 1903
- People ex rel. Farmers' Loan & Trust Co. v. WellsAppellate Division of the Supreme Court of the State of New York · 1904
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