Bowe v. McNab (11 A.D. 386, 1896)

Laudon, J.:

The judgment roll was properly received in evidence. As between the parties to it, it determined the title to the personal estate in controversy, and that was the very question here. That question was one which the parties to that action had the exclusive right to settle, and the plaintiff and the assessors, in the absence of fraud or collusion, are bound by the title as it actually existed and was determined between the parties to that action. (Candee v. Lord, 2 N. Y. 269 ; Carpenter v. Osborn, 102 id. 552; R. R. Equipment Co. v. Blair, 145 id. 607.) The judgment determined that the title never existed in the executors, and the fact was proven and found on this trial that they never had the custody or control of the property.

The question is one of the jurisdiction of the assessors. The statutes applicable to the case are section 5 of article 1, title 2, chapter 13 of the Revised Statutes, which provides: “ Every person shall he assessed in the town or ward where he resides when the assessment is made, for all personal estate owned by him, including all personal estate in his possession or un