Legal Opinion

People ex rel. Barney v. Barker

Appellate Division of the Supreme Court of the State of New York

Decided December 9, 1898Published

Appeal from special term, New York county. Application by Danford N. Barney for writ of certiorari to review the proceedings of Edward Barker and others, commissioners of taxes and assessments of the city of New York, in the matter of the assessment of relator’s property for taxes for the year 1897. From an order amending the return to the writ and from a judgment dismissing the writ, relator appeals.

1Opinion of the CourtIngraham, J.

The relator presented his petition to the supreme court alleging that the respondents, as commissioners of taxes and assessments, had assessed his personal estate subject to taxation in the city of New York for the year 1897 at $75,000, which assessment was erroneous and illegal, as the relator is a nonresident of the state of New York, and that, while having the sum of $75,000 invested in a special partnership doing business within this state, he was indebted to residents of this state in a sum in excess of all property that he has within this state subject to taxation, including Ms…

2Cases cited3 opinions

  1. People ex rel. Barney v. BarkerAppellate Division of the Supreme Court of the State of New York · 1897
  2. People ex rel. Armstrong Cork Co. v. BarkerAppellate Division of the Supreme Court of the State of New York · 1898
  3. People ex rel. Barney v. BarkerAppellate Division of the Supreme Court of the State of New York · 1897

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