Niagara Elevating Co. v. McNamara
New York Supreme Court
Appeal from a judgment in favor of defendant, entered at a special term of the superior court of Buffalo upon a decision of the court and certified to the supreme court by reason of the disqualification of two judges of. the superior court from hearing the appeal.
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Appeal from a judgment in favor of defendant, entered at a special term of the superior court of Buffalo upon a decision of the court and certified to the supreme court by reason of the disqualification of two judges of. the superior court from hearing the appeal. The action was one of claim and delivery, brought by the plaintiff, a corporation, against Dennis McNamara, a collector of taxes of the city of Buffalo, to obtain the possession of certain malt seized by him for the non-payment of taxes. The only necessary material facts appear in the opinion. '
1Opinion of the CourtE. Darwin Smith, J.
This action was for the .claim and delivery of seven thousand bushels of barley malt which was the property of the plaintiff and was seized and taken by the defendant *605as a collector of taxes, under a tax warrant issued to him by the comptroller of the city of Buffalo.
Annexed to such warrant was a transcript from the tax roll of the first ward of said city for the year 1868 upon which the plaintiff was taxed, under the heading of personal property, in the sum of $5,182. The plaintiff’s property was seized under such warrant for the collection of such tax.
The action, which is equivalent to the…
2Cases cited3 opinions
- Earl v. Camp & StoneNew York Supreme Court · 1837
- Howland v. . WillettsNew York Court of Appeals · 1853
- Niagara Elevating Company v. . McNamaraNew York Court of Appeals · 1872