The Care of Estates : Practical Questions And Plain Answers Concerning the Every-Day Duties, Rights And Liabilities of Executors, Administrators, Trustees And Guardians, With Some Suggestions for Legatees And Testators

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ex rel. Young v. Dederiek, 40 App. Div. 570 ; affirmed 160 N. Y. 687.
THE CARE OF ESTATES. 113 366 — Q. Where there are two or more Trustees, who reside in different parts of this State, where is the property taxable?
A. Each Executor or Trustee is taxed an equal portion of the value of the property held by them.
L. 1896, c. 908, § 8.
367 — Q. What are assessments?
A. They are special taxes levied upon real estate usually to pay for the local im- provements.
368 — Q. // a Trustee finds property
... in his charge over-taxed, what should he do?
A. There is a certain time appointed by each taxing authority, during which it vifill receive corrections of taxation. If the applicant does not receive redress in this way he can appeal to the Courts. In New York City the taxes are levied on the second Monday in January, and the books remain open for correction and review until the first day of April; outside New York and other specified cities they are open between August ist and the third Tuesday in August.


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