People Ex Rel. Smith v. Commissioners of Taxes & Assessments
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court, in the first judicial department, made Hay 8, 1885, which reversed an order of Special Term, reversing the action of the commissioners of taxes and assessments, in the city of New York, in assessing to the relator “ as committee of Sidney Smith ’’ the personal property held by him as such committee. (Reported below, 36 Hun, 359.) 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 first judicial department, made Hay 8, 1885, which reversed an order of Special Term, reversing the action of the commissioners of taxes and assessments, in the city of New York, in assessing to the relator “ as committee of Sidney Smith ’’ the personal property held by him as such committee. (Reported below, 36 Hun, 359.) The material facts .are stated in the opinion. The lunatic remains the owner of his property in spite of the appointment of the committee by the Supreme Court. (3 R. S. [5th ed.] 134, §§ 12, 17; Code of Civ.…
1Opinion of the CourtDanforth, J.
The relator, by an order of the Supreme Court entered in Madison county, was appointed committee of the estate of one Smith, a lunatic, who resided in that county. The relator lived in the city of New York, and its board of tax commissioners assessed to him, “ as committee,” the personal estate of the lunatic. Upon certiorari the court at Special Term vacated the assessment on the ground that the estate was not in possession of the relator, or under his control as “ agent, trustee, guardian, executor or administrator,” within the meaning of the statute (infra). Upon appeal to the General Term…
2Cases cited2 opinions
- McKillip v. McKillipNew York Supreme Court · 1850
- Boardman v. . B'd of Sup'rs of Tompkins Co.New York Court of Appeals · 1881
3Cited by16 opinions
- Carter v. . BeckwithNew York Court of Appeals · 1891
- Barreiro v. Bank of Italy National Trust & Savings Ass'nCalifornia Court of Appeal · 1932
- Matter of StrasburgerNew York Court of Appeals · 1892
- Kent v. WestAppellate Division of the Supreme Court of the State of New York · 1898
- In re the Estate of RasmussenNew York Surrogate's Court · 1933
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