People Ex Rel. Osgood v. Commissioners of Taxes
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court, in the first judicial department, made January 9, 1885, which affirmed the decision of the defendants, the commissioners of taxes and assessments in the city of- New York, in assessing the relators.- The relators were originally assessed for the year 1884 in the sum of $650,000 for personal estate held by them as executors, etc., of George A. Osgood, deceased.
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Appeal from order of the General Term of the Supreme Court, in the first judicial department, made January 9, 1885, which affirmed the decision of the defendants, the commissioners of taxes and assessments in the city of- New York, in assessing the relators.- The relators were originally assessed for the year 1884 in the sum of $650,000 for personal estate held by them as executors, etc., of George A. Osgood, deceased. In February, 1884, they made application to the respondents for a correction of the assessment, and demanded that the same should be canceled. In support of the application an…
1Opinion of the Court
Ruger, Ch. J.
The relators sought in this proceeding to review the determination of the defendant in assessing them for taxation, in the year 1884, upon a certain amount of personal property held by them as executors, etc.
It was conceded that, the defendants had in their possession the sum of $484,268.61 unexpended, but retained by the order of the surrogate, on settlement of their accounts “ for the payment of disputed and other claims, and the further expenses of administration.” The relators, upon an affidavit, showing that there were unpaid claims made against the estate exceeding the…
2Cases cited1 opinion
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
3Cited by15 opinions
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- People ex rel. Haile v. BrundageAppellate Division of the Supreme Court of the State of New York · 1921
- People ex rel. American Contracting & Dredging Co. v. WempleNew York Supreme Court · 1891
- People ex rel. Western Electric Co. v. CampbellNew York Supreme Court · 1894
- People ex rel. Postal Telegraph Cable Co. v. CampbellNew York Supreme Court · 1893
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