Opinion
June, 1896.
Mark Cohn, for plaintiff.
Rieck Wachsman, for defendants.
The jurisdiction of the assessors to make the assessment in question depended upon the existence of two facts: the residence of the defendants in the ward when the assessment was made, and their possession or control, as executors, of personal property of their testator. The concurrence of these facts was essential to make them "taxable inhabitants." 1 R.S. 389, § 5, Laws of 1850, chap. 86, § 53. The latter of these jurisdictional facts did not exist. Since the death of the testator the legal title to the property has been vested in a trustee, residing in Kings county, who has had possession and control. I am of opinion, therefore, that the assessment is void, and the defendants are entitled to judgment, with costs.
Ordered accordingly.