69 N.Y.S. 574 | N.Y. App. Div. | 1901
This is a proceeding under the provisions of the General Tax Law (Laws of 1896, chap. 908) to review an assessment for taxation of personal property in the hands of the relator for the year 1900. . Upon the hearing of the-matter the writ was dismissed on the ground that the statute had beqn substantially complied with, and from the order entered appeal comes to this court.
The facts appear to be that the relator is the executor of the last will and testament of James Rodwell,. deceased, and also the trustee of three separate and distinct trusts created by said will. When the books of the annual record. of assessed valuations of real and personal estate in the borough of Brooklyn were opened for the year 1900, an assessment appeared thereon against the relator, as executor and trustee of the estate of James Rodwell, for $20,000.
The relator, during the time allowed "by law, filed an application for the cancellation of said assessment, upon the grounds that he was advised and believed that “ the said assessment is illegal and void, and I request that ¡the same shall be canceled for the following reason — namely, that it does not comply with the provisions of the law relative to assessment in that the property which I hold as executor of the said estate is not separately assessed from that which I hold as trustee of the said estate, and the property which I hold
Section 8 of the General Tax Law provides that “ Every person shall be taxed in the tax district where he resides when the assessment for taxation is made, for all personal property owned by him, or under his control as agent, trustee, guardian, executor or administrator,” and section 32 provides that “ If a person holds taxable property as agent, trustee, guardian, executor or administrator, he shall be assessed therefor as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment.” The theory of the relator is that he having set apart certain sums for the three several trusts provided for by the will of which he is the executor, it was incumbent upon the commissioners of taxes to make the assessment against him as the trustee of each of the several trusts, as well as executor of the residuary estate. In other words, he would have this court hold that the assessment against the taxable property concededly in his hands as executor and trustee, should be declared illegal and void for no other reason than that the commissioners of assessment have refused to enter his name upon the rolls four different times, three of them as trustee of the separate trust funds, and the fourth as executor of the remainder of the estate. This appears much like an effort to refine a statute to the point of impracticability, and such a construction can serve no purpose contemplated by the law, nor is it necessary to protect any right of the taxpayer. It is conceded by the relator that he is both an executor and a trustee of the estate of James Rodwell; that he has personal
The order appealed from should be affirmed, with costs.
All concurred, except Jenks, J., absent.
Order affirmed, with ten dollars costs and disbursements.