Judges: Fowler
Filed Date: 6/15/1919
Status: Precedential
Modified Date: 11/10/2024
Upon the accounting of the executors a question arises as to whether they should pay the tax levied upon the personal property of the testator by the city of New York for the year 1918. The testator died on the 11th of October, 1917. Section 892 of the Greater New York Charter provides that the taxable status of all persons and property assessable for taxation in the city of New York shall be fixed for each year on the first day of October in the preceding year. As the testator resided in the city of New York and
In Matter of Freund, 143 App. Div. 335, cited by the executors, lands of the testator had been assessed for the purpose of taxation prior to his death, but the taxes had not been levied at the date of his death, and the court held that such taxes were not deductible as an indebtedness from his personal estate. This decision had reference to taxes on real estate, which are a lien on the land after they become due and payable, and are therefore to be paid by the heirs or devisees and not by the personal representatives of the deceased.
The decree should provide for the payment by the executors of the taxes levied by the city of New York on the personal property of the testator for the year 1918.
Decreed accordingly.