Pennie

Action to recover the amount of certain taxes on personal property of the estate of Cynthia *467 Hoff Shillaber, deceased, for the fiscal year ending June 80, 1886, originally commenced against Carroll Cook, as executor of the last will and testament of said deceased, and the present defendant, having succeeded Cook in the administration of said estate, continued in his name.

The complaint alleges that the defendant is indebted to the plaintiff in certain amounts, specifying them, for taxes, “ which said taxes were duly assessed and levied upon personal property in the possession or under the control of said defendant, as special administrator aforesaid, heretofore mentioned herein, to wit, personal property as per inventory on file in superior court, department No. 9, personal property, one hundred thousand dollars, for the fiscal year ending June 30, 1886, all of which said property was in the possession of or under the control of said Carroll Cook, as such special administrator of said estate, at twelve o’clock, m., on the first Monday in March, 1885.” -

The complaint was not demurred to, but in his answer the defendant denies any indebtedness for taxes, and denies that any…