Village of Sandy Hill v. Akin — 28 N.Y.S. 889

Majority

p. 889

VILLAGE OF SANDY HILL v. AKIN et al.

(Supreme Court, General Term, Third Department.

May 8, 1894.)

Headnote

Taxation—Assessment against Heies op Decedent.

An assessment of personal property against the heirs of a decedent without naming them is void.

Appeal from special term, Washington county.

Action by the village of Sandy Hill against Benjamin Akin and Elizabeth S. Allen, administrators with the will annexed of Rebecca Miller, deceased, to recover certain unpaid taxes. From a judgment of nonsuit, plaintiff appeals. Affirmed.

Argued before MAYHAM, P. J., and PUTNAM and HERRICK, JJ.

D. J. Sullivan, for appellant.

G. M. Ingalsbe (A. D. Wait, of counsel), for respondents.

The judgment in this case should be affirmed. The assessment for personal property against the heirs of a person deceased, without naming them, is void. It does not follow the statute. Cruger v. Dougherty, 43 N. Y. 107 ; Trowbridge v. Horan, 78 N. Y. 439 ; Cromwell v. MacLean, 123 N. Y. 474 , 25 N. E. 932 . AR concur.

Cases cited

Cruger v. Dougherty 43 N. Y. 107 N.Y. 1870-11-29 p. 889
Trowbridge v. Horan 78 N. Y. 439 N.Y. 1879-11-11 p. 889
Cromwell v. MacLean 123 N. Y. 474 N.Y. 1890-12-02 p. 889