85 N.Y. 359 | NY | 1881
There is no dispute about the facts upon which this appeal depends. The appellant had, as agent for his sisters, bonds and mortgages belonging to them, to the amount of $12,500. He had procured them at their request, by means of their money, as an investment, and they remained in his hands as their agent and for their convenience. He held them subject to their order, and they had at all times exclusive control over, first, the money with which they were obtained, and second, the securities. He resided in Ithaca, Tompkins county, and they in Rochester, Monroe county, all in this State. The assessors of the town of Ithaca were informed of these facts, and disregarding his protest made an assessment in these words: "Douglas Boardman, agent, personal property, $12,500." The tax was collected, and he applied to the County Court of Tompkins county, under chapter 855 of the Laws of 1869, as amended by chapter 695 of the Laws of 1871, for an order requiring the supervisors of that county to refund the amount paid. The order was granted, but upon appeal reversed by the General Term of the Supreme Court. In this we think was error. The general legislation of the State in reference to taxation as it stood in 1861 was examined by this court in Hoyt v.Commissioners of Taxes (
All concur, except FOLGER, Ch. J., absent, and FINCH, J., taking no part.
Ordered accordingly.