People ex rel. Moller v. O'Donnel

This is an application to quash a writ • of certiorari and depends for its disposition on the determination of the question whether the city of Hew York is or is not a single tax district.

According to the petition, Joseph H. Goodwin died in Hew York county, August 9, 1903. Letters testamentary on his estate were issued on September 24, 1903, to the relators Emma L. Moller, a resident of the borough of the Bronx, and Isaac P. Smith, a resident of the. borough of Manhattan.

On the assessment-roll for the borough of Manhattan fox the year 1904 appeared an assessment in the following form:

This tax…