Bowe v. McNab

New York Supreme Court

Bowe v. McNab

17 Misc. 414, 40 N.Y.S. 1112

DecidedJune 15, 1896

StatusPublished

This text of 17 Misc. 414 (Bowe v. McNab) is published on Counsel Stack Legal Research, covering New York Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Bowe v. McNab, 17 Misc. 414, 40 N.Y.S. 1112 (N.Y. Super. Ct. 1896).

Pincite

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-[415]*415was 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.

Free access — add to your briefcase to read the full text and ask questions with AI

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-[415]*415was 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.

Cite This Page — Counsel Stack

Bluebook (online)

17 Misc. 414, 40 N.Y.S. 1112, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bowe-v-mcnab-nysupct-1896.