Re Petition of Kellinger

Saratoga Chancery Court

Re Petition of Kellinger

1 Sarat. Ch. Sent. 27, 1841 N.Y. LEXIS 328

DecidedMarch 16, 1841

StatusPublished

This text of 1 Sarat. Ch. Sent. 27 (Re Petition of Kellinger) is published on Counsel Stack Legal Research, covering Saratoga Chancery Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Re Petition of Kellinger, 1 Sarat. Ch. Sent. 27, 1841 N.Y. LEXIS 328 (N.Y. Super. Ct. 1841).

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Opinion

The chancellor decided in this case that funds in a court of record, or in the hands of its officers, belonging to suitors, are not liable [1059]*1059to assessment or taxation as the property oí such court or its officers. That the trustee of the property who has the possession or control of it, as such trustee, is the owner thereof for the purposes of taxation; and that such property is to be taxed where such owner resides, without reference to the actual location of the property itself. But that the court cannot be considered as a person holding and owning property as a trustee, and having a local residence in a particular town or ward, so as to authorize the imposition of a tax upon the court, under the section of the Revised Statutes relating to that subject. 1 Rev. Stat. 389, § 5. Petition dismissed.

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The chancellor decided in this case that funds in a court of record, or in the hands of its officers, belonging to suitors, are not liable [1059]*1059to assessment or taxation as the property oí such court or its officers. That the trustee of the property who has the possession or control of it, as such trustee, is the owner thereof for the purposes of taxation; and that such property is to be taxed where such owner resides, without reference to the actual location of the property itself. But that the court cannot be considered as a person holding and owning property as a trustee, and having a local residence in a particular town or ward, so as to authorize the imposition of a tax upon the court, under the section of the Revised Statutes relating to that subject. 1 Rev. Stat. 389, § 5. Petition dismissed.

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Bluebook (online)

1 Sarat. Ch. Sent. 27, 1841 N.Y. LEXIS 328, Counsel Stack Legal Research, https://law.counselstack.com/opinion/re-petition-of-kellinger-nychanctsara-1841.