Legal Opinion

Weeks v. Kraft

Appellate Division of the Supreme Court of the State of New York

Decided November 15, 1911PublishedCited by 7 opinions

Appeal . by the defendants, John É. Kraft, President, and others, constituting the Civil Service Commission of the State of Hew York, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 1st day of June,. 1911, directing that a peremptory writ of mandamus issue requiring defendants to rescind and revoke their action 'in. passing a resolution classifying the position of transfer tax…

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Appeal . by the defendants, John É. Kraft, President, and others, constituting the Civil Service Commission of the State of Hew York, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 1st day of June,. 1911, directing that a peremptory writ of mandamus issue requiring defendants to rescind and revoke their action 'in. passing a resolution classifying the position of transfer tax appraiser, in the exempt class.

1Opinion of the Court

Betts, J.:

By chapter 483 of the Laws of 1885, “ An act to tax gifts, legacies and collateral inheritances in certain cases” was passed by the Legislature and approved by the Governor. Under this statute, the surrogate appointed appraisers whose duty it was to appraise the property of persons whose estate should be subject to the payment of said tax. These appraisers were not within the provisions of the civil service statute or in any classification at that time adopted by the commissioners. Later this statute was so amended that the tax was called the taxable transfer tax and in certain…

2Cases cited4 opinions

  1. People Ex Rel. Schau v. . McWilliamsNew York Court of Appeals · 1906
  2. Chittenden v. . WursterNew York Court of Appeals · 1897
  3. People ex rel. Merritt v. KraftAppellate Division of the Supreme Court of the State of New York · 1911
  4. Simons v. McGuireAppellate Division of the Supreme Court of the State of New York · 1911

3Cited by7 opinions

  1. Hecht v. KernNew York Supreme Court · 1942
  2. Clare v. SilverAppellate Division of the Supreme Court of the State of New York · 1957
  3. Luria v. MarshNew York Supreme Court · 1942
  4. People ex rel. Finnegan v. McBrideAppellate Division of the Supreme Court of the State of New York · 1918
  5. Purcell v. KaplanNew York Court of Appeals · 1963

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