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" When a person is assessed as trustee, guardian, executor or administrator, he shall be assessed as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment... "
The Municipal Manual for Upper Canada - Page 324
by Hugh Scobie - 1855 - 478 pages
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 59

New York (State). Supreme Court. Appellate Division - Law reports, digests, etc - 1901 - 776 pages
...shall be assessed therefor as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment." The theory of the relator is that he having set apart certain sums for the three several trusts provided...
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The Ontario Weekly Reporter and Index-digest, Volume 1

Law reports, digests, etc - 1902 - 904 pages
...to bis name of his representative character, and such assessment shall be carried out in a j-epaxate line from his individual assessment, and he .shall...conjunction with others in such representative character, subject to the provisions of sub-section 1 of this section, at the full value thereof, or for the proper...
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Report of the Board of Commissioners Appointed Under the Provisions of ...

Oregon. Commissioners on assessment and taxation - Taxation - 1906 - 348 pages
...designation of his representative character shall be added to his name, and such assessment shall be entered in a separate line from his individual assessment, and he shall be assessed for the real and personal property held by him in such representative character at the full value thereof....
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Annual Report of the State Board of Tax Commissioners of the State of New York

New York (State). State Board of Tax Commissioners - Taxation - 1909 - 918 pages
...therefor as such, with the addition to his name of his representative character, and such asssessment shall be carried out in a separate line from his individual assessment. (Former sec. 32 without change.) § 34. Assessment of omitted property. The assessors of any tax district...
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Documents of the Assembly of the State of New York, Issues 35-39

New York (State). Legislature. Assembly - New York (State) - 1910 - 1462 pages
...shall be assessed therefor as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment. (Former sec. 32 without change.) § 34. Assessment of omitted property. The assessors of any tax district...
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Annual Report of the State Board of Tax Commissioners of the State of New York

New York (State). State Board of Tax Commissioners - Taxation - 1913 - 864 pages
...shall be assessed therefor' as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment. (Former sec. 32 without change.) § 34. Assessment of omitted property. The assessors of any tax district...
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Documents of the Senate of the State of New York, Volume 2

New York (State). Legislature. Senate - Government publications - 1915 - 1222 pages
...shall be assessed therefor as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment. (Former sec. 32 without change.) § 34. Assessment of omitted property. The assessors of any tax district...
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Annual Report

New York (State). State Tax Commission - 1916 - 1214 pages
...shall be assessed therefor as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment. § 34. Assessment of omitted property. The assessors of any tax district shall, upon their own motion,...
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New York State Tax Bulletin, Volume 1, Issue 4

Taxation - 1916 - 736 pages
...shall be assessed therefor as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment. § 34. Assessment of omitted property. The assessors of any tax district shall, upon their own motion,...
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Annual Report

New York (State). State Tax Commission - 1917 - 1230 pages
...shall be assessed therefor as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment. § 34. Assessment of omitted property. The assessor "f any tax district shall, upon their own motion,...
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