14 Abb. N. Cas. 406 | N.Y. Sup. Ct. | 1884
— This proceeding is brought to enforce the payment of a tax imposed upon the respondents as administrators of William .Tyson, deceased, in the year 1881. The petition of the receiver of taxes is in the usual form, setting forth ;an ¡assessment in the sum of $100,000, the advertisement of the fact that the books of the commissioners of taxes and assessment were open for examination and correction ; the certification .of the rolls by the commissioners to the board of aldermen, as .required by law; the publication of the notice that such ¡rolls had been finally completed and delivered to the aldermen,.and that thereafter the aldermen imposed the tax in question upon ¡the respondents. It is then among other things alleged that the ¡assessment-rolls were delivered to the petitioner ¡as receiver .of taxes-; that he gave public notice in the newspapers as required by law; that the tax being unpaid, a warrant was delivered .to one ef the marshals of the city and county of New York, for the collection thereof; that the same has 'been returned unsatisfied, and that there are no goods or -chattels an the possession of the person so taxed, up on which said tax might be levied by distress and sale, according ¡to law; wherefore, petitioner prays that the payment of the tax may be enforced pursuant to statute.
Mr. Fairchild, the administrator, makes two affidavits in -reply -to the petition. In the first '¡he states that the deceased resided and died in Passaic -county, New Jersey; that he had ¡some personal effects here when he died; that deponent had no ¡notice of -any tax upon the lists in this city, supposing that
It is also too late now to question the quantum of the tax, (See Smyth agt. International Life Ins. Co., 35 How. Pr. Rep., 126). I do not concur in the view of the learned counsel for the respondents, that I am authorized, under section 861 of the consolidation act (see Laws of 1882, p. 235), either to