Weaver v. Devendorf
New York Supreme Court
Error to the Herkimer C. P. Weaver sued Devendorf and two others before a justice of the peace and declared against them in case, for that being assessors of the town of Frankfort for the year 1843, they assessed the plaintiff’s taxable property at $1800, and in so doing refused to allow him the benefit of the exemption to which he was entitled as a minister of the gospel ; that they estimated his property at a higher rate than that of other taxable inhabitants of the town,…
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Error to the Herkimer C. P. Weaver sued Devendorf and two others before a justice of the peace and declared against them in case, for that being assessors of the town of Frankfort for the year 1843, they assessed the plaintiff’s taxable property at $1800, and in so doing refused to allow him the benefit of the exemption to which he was entitled as a minister of the gospel ; that they estimated his property at a higher rate than that of other taxable inhabitants of the town, and refused to make a deduction from his personal property for debts owing by him though he proved to their satisfaction…
1Opinion of the Court
By the Court, Beardsley, J.
Although the plaintiff may have been a minister of the gospel, still his estate, beyond fifteen hundred dollars in value, was equally subject to taxation with that of other persons. (1 R. S. 387, 388, §§ 1, 4, 5.) It is not suggested that his property was short of that amount, so that he was wholly exempt from taxation, and upon the evidence that could not be urged with a show of plausibility; we need not, therefore, inquire what the rule in such a case would be. This plaintiff appears to have been worth some five or six thousand dollars, his real estate, in the…
2Cases cited4 opinions
- Wilson v. Mayor of New YorkCourt for the Trial of Impeachments and Correction of Errors · 1845
- Yates v. LansingNew York Supreme Court · 1810
- People ex rel. Church v. Supervisors of AlleganyNew York Supreme Court · 1836
- Bigelow v. StearnsNew York Supreme Court · 1821
3Cited by101 opinions
- Rottkamp v. YoungAppellate Division of the Supreme Court of the State of New York · 1964
- Hemmens v. . NelsonNew York Court of Appeals · 1893
- Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
- Rains v. SimpsonTexas Supreme Court · 1878
- Wall v. TrumbullMichigan Supreme Court · 1867
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