183 N.Y. 9 | NY | 1905
The relators, executors and trustees of the will of Joseph H. Godwin, deceased, resided in the city of New York, the relator Moller in the borough of the Bronx and the relator Smith in the borough of Manhattan. In 1904 the relator Smith, as such executor and trustee, was assessed *11 for personalty at the sum of $150,000, the tax on which he paid. The same year both relators, as executors and trustees, were assessed in the borough of the Bronx at the sum of $150,000. The relators thereupon obtained a writ of certiorari for the purpose of canceling or reducing the assessment made upon them in the Bronx. A motion made to set aside the writ on the ground that the assessment was regular and valid was denied by the Special Term. The order of the Special Term was reversed by the Appellate Division and the motion to set aside the writ granted.
While it may be true that under the definition of a "tax district" found in section
Under these views the assessment against the relator Smith in the borough of the Bronx was invalid, and that relator is certainly entitled to have the assessment canceled as to him. The assessment, however, was made against both Smith and Moller at the sum of $150,000. We have recently held in People ex rel.Kellogg v. Wells (
The order of the Appellate Division should be reversed, *14 the assessment against the relator Smith canceled and that against the relator Moller reduced to $75,000, with costs to the appellants in all courts.
GRAY, VANN and WERNER, JJ., concur; BARTLETT and HAIGHT, JJ., dissent from so much of the judgment as reduces the assessment on relator Moller; O'BRIEN, J., absent.
Order reversed, etc.