Majority
Headnote
1. Pleading—Demurrer—Form of.The court below treated the demurrer as a demurrer to the whole answer. In terms, however, the plaintiff demurred “to each and every defense contained in the answer of the defendant.” I think the effect of a demurrer in this form was the same as .though the defendant had demurred separately to each defense, and as though the demurrer had read: “The plaintiff demurs to the first defense contained in the answer on the ground that said defense is insufficient in law on the face thereof. The plaintiff demurs to the second defense contained in the answer on the ground that said defense is insufficient in law on the face thereof and so on.
If this view is correct the plaintiff is entitled to have his demurrer to each defense specifically passed upon.
The defenses in the answer are not distinctly separated or separately numbered, but it is evident that the pleader
The second defense contained in the answer is that the defendant, after the probate of her testator’s will, was obliged to pay the sum of $750 “by order of the surrogate of the county of New York, in pursuance of chapter 483 of the Laws of 1885, as amended by chapter 713 of the Laws of 1887, known as an act to tax gifts, legacies and collateral ' inheritances in certain cases,” the amount so paid being the tax adjudged to be due and payable under said act by the plaintiff upon the legacy of $15,000. As a part of this defense, it is further alleged that all the rest of said legacy, amounting to $14,250, with interest, has been paid to the plaintiff.
The criticism made upon the second defense is that it neither states the facts necessary to confer jurisdiction upon the surrogate’s court, nor does it state the order of the surrogate to have been duly made, as prescribed in section 532 of the Code of Civil Procedure. In my opinion, however, the averment that the surrogate’s order for the payment of the collateral inheritance tax was made in pursuance of the statute authorizing such a tax and providing for its collection, is to be deemed in all respects equivalent to an allegation that said order was duly made.
The third defense is that the plaintiff heretofore petitioned the surrogate for a decree that the defendant pay over to him the sum of $1500; that the defendant appeared in opposition to the application and filed an affidavit showing that she had only $750 in her hands belonging to the plaintiff, having paid the other $750 to the comptroller of the city of New York; that the surrogate thereupon decreed that the defendant should pay only $750 to the plaintiff, and dismissed the petition in all other respects, and that the decree has been complied with by the defendant, but the plaintiff has never appealed from that portion thereof which was adverse to him.
In view of the provisions of sections 2717 and 2718 of the
The final judgment should be reversed, and the interlocutory judgment should be modified so as to overrule the demurrer as to the first and second defenses, and sustain it as to the third defense, without costs of this appeal to either. •
Van Brunt and Daniels, JJ., concur.