Case ID: ny-st-rep_60/html/0396-01.html
Source: Caselaw Access Project
Author: {"author": "Herrick, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Village of Sandy Hill, App’lt, v. Benjamin Akin et al., as Administrators, etc., Resp’ts.
    
      (Supreme Court, General Term, Third Department,
    
    
      Filed May 8, 1894.)
    
    Taxes—Assessment.
    An assessment of personal property against the heirs of a decedent, without naming them, is void.
    Appeal from a judgment of nonsuit.
    
      D. J. Sullivan, for app’it; G. M. Ingalsbe (A. D. Wait, of counsel), for resp’ts.
   Herrick, J.

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 ; 34 St. Rep. 85.

All concur.