New York Supreme Court August 15, 1908 (In re Adams)

Bischoff, J.

The applicant seeks an order under section 259b of the Tax Law (Laws of 1908, chap. 505) cancel-ling the tax levied against him as a nonresident, upon proof that the tax has been found uncollectible for want of personal property. In my opinion the statute in question has no reference to such case. The section reads: “ Section 259b.