New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1875-03-19
THE COURTS.
THE TAXATION OF PERSONAL PROPERTY

The TAXATION OF PERSONAL PROPERTY.
TIE ASSESSMENT OF THE HARDIN ESTATE con-
TESTED.
The representatives of the Hardin estate,
Amos III. Trowbridge and Elizabeth Hardin have taken
certiorar the Supreme Court General Term TO re-
view the action OF the Tax Commis soncrs. The Com
mssioners at first assessed the estate ut 100000 but
as Mr. Trowbrdge presented list Of the stocks OF the
estate and Its cash and the claims against It, the assess
ment reduced 10 100000 Tho list, besides some
Marposa stock aud North Carolina bonds. which are
passed over as vauees contains stocks OF the quick
silver Mining Company OF the Chicago, Rock Island ana
Pacific Railroad Company; OF the Milwaukee ana 3D.
Paul Railroad Company preferred and common; OF the
ST. Louis and Terre Haute Railroad Company, ana OF
the Wlkesoarre Coal Company besides $4SoV caSh ou
dcpo sit g The aggregate value OF all IL set down NJ
s66s3 from which is TO deducted $4,000 OF unset
estate, which Mr.. Trowbridge claimed should on'y oo
on the argument OF the matter;yesierday before the
General Term the REALTORS claimed more tnan ,nis.
shares in New.Ycrk companies like the Quicksilver
Mining Company. for the property OF those conpau,i
was taxed directly against them, and thus there QUIZ
he double taxation OF the same property, nor sho1iu
they be taxed their shares OF ~"
profits on property entirely beyond the state. Even II
person who chose 10 hold such stock was tahap9 9
estate they not liable. since the duty OF noiu
ing II cast them by law. In reply was argued
taxable wherever he was; that shares of companies
property entirely aside from the capltai tnoy
represented much so that National BANK stock was
taxable by States, though National bank caplta was
not and that the law required the assessment Oh ~
personal property, for the purposes OF taHaOn AZ s
market value which tho Commissioners had taken from
the statements of tho reaiors ,o,. = p,r,iu an.
peared for the REALTORS; William Barnes or Tue i"A
Commissioners
HOUSEHOLDER'S RIGHT TO LIGHT AND AIR
Chief-Justice DAILY, in the Common Pleas
Chambers has rendered decision in the suit OF j. W.
Ravens against Christian Klein involving some ihi-
porant questions the rights Of contiguous owners
Ravens owns house and lot the northerly side Of
FifIiethst, aud Klein property Lexineton-ave
In the OF Uavenss house and lot Both derive title
from the person, Klein through a mortgage Tore
closure, Hayens through ordinary purchase HavehS
built house Fifethst. back TO the line OF the lot.
but with windows opening the rear OF keins lou
Twenty feet Of the lot of Lexngtonave. house was LETT
open, aud dre-escape there erected, common 10
both houses The defendant proposed to extend ms ms
building over the rest OF his lot and the plalntlh
brought suit TO prevent his doing The pldnn on
tanned temporary injunction, restraining the dceuo
ant from building 50 to Obstruct his windows or
take away the OF the reescape aud the case came
Judge Daily holds that the plaintiff had acquired a
right to the light through his windows from the pre-
of both lots, and had tue defendant ac
qured his lot by voluntary conveyance there could ot
question that he would have taken IL subject 10 that
right of the plaintiff. 1t could MAKE no difference
whether the of the lots arose from the direct
grant of the owner or from transfer OK interest by
LaXinCton-aye lot take subject to tn8 plntHS rlgnt
TO Joint OF the frccscape and the use OF the
windows in the Of the building for light ana an
Judge Daily holds that he did, and refuses 10 dissolve
The injunction.
PROPERTY FOR CHARITABLE USES UNTAXABLE
The case of the Female Academy Of the
Sacred Heart against the city was yesterday before
Judge Donohue in Supreme Court, Chambers, ON mo-
ton TO frame for jury trial The academy
owns some so acres OF land above Onc-hundred-and
twcnty-sxth-st, on which Its school houses &C. are
built. The assessors exempted the buildings aud ten
land from taxation, but assessed tho acad
envy for taxation the other 40 acres. The academy
tnen brought suit to have the whole declared exempt
ana the case before tho Special Term OF tue gu
prene Court oil demurrer Tue complaint was de-
cared faulty because IL did not set out that all the oO
acres necessary 10 the charitable purposes OF thc
institution leave given to 3nd J by making
the necessary aleg itlon and the amendment Is Deth
made Yesterday, Recorder James VI. SMITH OH De
half city, asked Tor proper Issues 10 Dc submitted
10 Jury, that they might decide whether more than
ten acres necessary 10 the piaIntlHs WORK nc
al lued such question was more proper Tor the
average Intelligence OF r. men than the legal skl VI
aDv Judge Mr.. DoyliD, on behalf OF the d'lendans,
claimed il matter proper for c0lrt To decide,
and that the issues submitted by AIR Smith did not
properly present the question The Court LOOK the
papers ana reserved It's decision.