New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-12-08
TAX CASE WON BY THE GOULDS
THE ASSESSMENT OF 1894 ORDERED TO BE
SET ASIDE.

COURT. Is THAT THE MEMBERS OF THE
FAMILY ARE NOT RESIDENTS OF NEW
YORK. AND THAT THE ACTION OF
THE COMMISSIONERS or TAXES
AND ASSESSMENTS CAN
NOT HOLD
Judge Russell in the Supreme Court yesterday
handed down a decision in the matter OF the taxes
OF the Gouds Individually and executors of their
fathers estate IN which the assessment for lesi'
made by the Commissioners Of Taxes and Assess
ments upon the estates OF George j. Could, Howard.
Edwin and Helen NJ. Gould individually and also
as executors of the OF the late Jay Gould
set aside
II was declared by the Goulds that the Commits
s.oners had authority 10 make the assessment
which was on the 100000 Jay Gould estate, $780,
CJJ on the estate Of George and 100000 on the
estates Of the others account Of their being nom
residents
Judge Russell finds that the Gouds in 1873 re-
moved from here and that George took up his resi-
dence III Lakewood. y. j.; Helen VI. ana Howard
IN Iryingtoa. and Edwin in Tarrytown, while the
office OF the estate OF Jay Gould had also been
transferred to Tarrytown. All the estates are,
therefore adjudged out OF the jurisdiction OF the
Commissioners here. AID they were so before the
/ assessment made
Judge Russell IN his opinion says:
The REALTORS obtained wr!ts OF certiorari against
the commissioners OF Taxes and Assessments in
%ev--Y0rK 10 review the assessments for personally
MADE In Inc wear 1895 on the ground that the
ators were residents OF the city Of New-NoFk on
assessment day. and tina, the Commissioners had
therefore 10 Jurisdiction
assessed much or too little. and the sole ques-
ton is narrowed down 10 question OF residence
mination OF a fact and not the Application OF me
opinion or discretion of the Commissioners 10 me
formation Of judgment OF values.
IN cases OF assessment other than against me
J Could in October 1898, removed to Lakewood
with his FANNY with the intention Of making me
to reside here. that Helen NJ. ana Howard Gou.d,
in June. 1883, went TO lrving.on win me sam ~,
tent. and prior 10 assessment day Edwin removed
TO Tarrytown with like intent.
s,6st"otiai IS, OF The change OF residence
in these cases. aside from the case OF the assess
to ind as to tn assessments OF George j. Helen,
Howard and Edwin Gould that the Commissioners
ments ard the same must be vacated
There is serious objection on the part OF the
rnent against the Gouds executors. which - sub
sfartiaIIv mar the appcat!ou 10 cancel the assess
have the and custody OF the personality, ana
that the motive OF removal d mere pretence TO
place OF residence in Lakewood and hat therefore
termne the fact Of the residence in Ne; York.
From the proof taken it is clear that all tne eX-
day and the proof OF the motive OF the removal Of
George j. Gould seems 10 ne TO conhIm me Se.e..
ineness OF the removal rather than cast DOUBT
upon it, 49,. ,,- 1870, o..
n is a
Lakewood genuine. because the Corp )rdtl0n
Counsel feels himself unable to sustain the assess
men. agains. George j. Gould personally.
Judge Russell refers to the contention Of the Cor
poraton Counse, that George said ne had control OF
the personally while the office OF The estate vas in
Tarrytown. and says;
This statement of George J. might well be recon-
ciled with the facts they appear. ana tn cues
ton a. TO who j. leading, elder more active OK
ecutor and has more Immediately the actual pos
session OF the securities does not appear 10 be very
material when all the executors reside out OF New
York and when all the executors have the LEGAL
right 10 the custody OF the personal estate, permit
ting OF the executors 20 DO most OF the respo1-
s.be work d matter OF suHerance and con-
Vtnencc.
IN view OF al! the circumstances, II would be a
very narrow foundation upon which the Court could
sustain an assessment originally made without
Jurisdiction. as the facts now clearly appear. The
circumstance that t. j. large assessment does
NOT Justify its retention even against those Who
are easily able pay the tax, any more than y u
were made for a smaller or against an estate OF
moderate amount.
Judge Russell says that there is no evidence that
the assessors Of Iryngton Lakewood or Tarrytown
have not done their duty but even had they not,
there would be bearing on this question. tie
concludes his opinion 10y saying. An order must be
made setting aside the assessment