People ex rel. Moller v. O'Donnel

Citations

• 106 A.D. 526
• 94 N.Y.S. 884
• 1905 N.Y. App. Div. LEXIS 2621

Syllabus

<p>Assessment for taxation in New York, city — the city of Greater New York constitutes hut a single tax district — assessment for personal property of their testator of two executors residing in different boroughs—presumption'that each of the assessments is for one-half of the personal estate — the presence of the names of both, executor's in one of the assessments— “ Godwin\ spelled “ Goodwin.\</p> <p>Under section 2 of tlie Tax Law (Laws of 1896, chap. 908). and section 886 of the Greater New York charter (Laws of 1901, chap. 466, as amd. by Laws of 1904, chap. 375), the city of Greater New York .constitutes but a single tax district.</p> <p>Notwithstanding this fact, where each of the two- executors and trustees of a testator whose will was admitted to probate in the city of New York resides in a different borough of that city, the assessment against the estate should be levied as though the executors and trustees lived in different tax districts and were assessed by different boards of assessors, viz., each executor, and trustee Should be assessed in the borough in which he respectivély resides for one-half the amount of the estate. - It is not proper that the entire estate should be assessed in the borough in which the will was probated.</p> <p>Where each executor is assessed in the borough in which he resides, it will be presumed, in the absence of evidencé to the contrary, that such assessment was for a proportionate part of the value of the estate and not for the whole thereof.</p> <p>The fact that the assessors, when assessing the executors of the estate of one “ Godwin,” spell the latter’s name “ Goodwin,” does not render the assessment invalid.</p> <p>Isaac P. Smith and Emma L. Holler, who were the executors and trustees of the estate of Joseph H. Godwin, deceased, resided respectively in the borough of Manhattan in the city of New York and in the borough of the Bronx in said, city. On the assessment toll for the borough of Manhattan for the year 1904, I