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In re Blight

59 N.Y.S. 1006 Court N.Y. Sup. Ct. Decision date 1896-09-08 English

Delivered by STOVER, J.

Contents

Majority

p. 1006
In re BLIGHT.
(Supreme Court, Special Term, Montgomery County.
September 8, 1896.)

Headnote

Receivers—Allowance and Payment op Claims por Taxes.
The collector of taxes, representing the state, is entitled to a preference for his claim over all other creditors.
Motion for confirmation of referee’s report in the matter of the receivership of Blight.
Report modified and confirmed.

Within the principles of In re Columbian Ins. Co., 3 Abb. Dec. 239, and Central Trust Co. v. New York, C. & N. R. Co., 110 N. Y. 250 , 18 N. E. 92 , I think the receiver of taxes, representing the state, and in the exercise of its prerogative, is entitled to a preference for his claim over all other creditors. Report of reference modified accordingly, and, as modified, confirmed.

Settle order.

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