Case Name: Village of Sandy Hill, App'lt, v. Benjamin Akin et al., as Administrators, etc., Resp'ts
Court: New York Supreme Court, General Term
Jurisdiction: New York
Decision Date: 1894-05-08
Citations: 60 N.Y. St. Rep. 396
Docket Number: 
Parties: Village of Sandy Hill, App’lt, v. Benjamin Akin et al., as Administrators, etc., Resp’ts.
Judges: 
Reporter: New York State Reporter
Volume: 60
Pages: 396–396

Head Matter:
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.

Opinion:
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.