Bowe v. McNab

Court: New York Supreme Court
Date filed: 1896-06-15
Citations: 17 Misc. 414, 40 N.Y.S. 1112
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Lead Opinion
Edwabds, J.

The jurisdiction of the assessors to make the assessment in question depended upon the existence of two facts: the residence of the defendants in the ward when the assessment-

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was made, and their possession or control, as executors, of personal property of their testator. The concurrence of these facts was essential to make them “ taxable inhabitants.” 1 E. 8. 389, § 5, Laws of 1850, chap. 86, § 53. The latter of these jurisdictional facts did not exist. Since the death of the testator the legal title to the property has been vested in a trustee, residing in Kings county, who has had possession and control. I am of opinion, therefore, that the assessment is void, and the defendants are entitled to judgment, with costs.

Ordered accordingly.