Village of Sandy Hill v. Akin

HERRICK, J. The judgment in this case should be affirmed. The assessment for personal property against the heirs of a person deceased, without naming them, is void. It does not follow the statute. Cruger v. Dougherty, 43 N. Y. 107; Trowbridge v. Horan, 78 N. Y. 439; Cromwell v. MacLean, 123 N. Y. 474, 25 N. E. 932. AR concur.