Case Name: In re BLIGHT
Court: New York Supreme Court
Jurisdiction: New York
Decision Date: 1896-09-08
Citations: 59 N.Y.S. 1006
Docket Number: 
Parties: In re BLIGHT.
Judges: 
Reporter: West's New York Supplement
Volume: 59
Pages: 1006–1006

Head Matter:
In re BLIGHT.
(Supreme Court, Special Term, Montgomery County.
September 8, 1896.)
Receivers—Allowance and Payment op Claims por Taxes.
The collector of taxes, representing the state, is entitled to a preference for his claim over all other creditors.
Motion for confirmation of referee’s report in the matter of the receivership of Blight.
Report modified and confirmed.

Opinion:
STOVER, J.
Within the principles of In re Columbian Ins. Co., 3 Abb. Dec. 239, and Central Trust Co. v. New York, C. & N. R. Co., 110 N. Y. 250, 18 N. E. 92, I think the receiver of taxes, representing the state, and in the exercise of its prerogative, is entitled to a preference for his claim over all other creditors. Report of reference modified accordingly, and, as modified, confirmed.
Settle order.