People Ex Rel. Young v. . Willis
New York Court of Appeals
Appeal from judgment of'the General Term of the Supreme Court in the fifth judicial department, entered upon an order made January 6, 1891, which affirmed a judgment in favor of the relator, entered upon a decision of the court on trial at Special Term. This was a proceeding to review by certiorari an assessment by the assessors of the village of Bath, Steuben county.
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Appeal from judgment of'the General Term of the Supreme Court in the fifth judicial department, entered upon an order made January 6, 1891, which affirmed a judgment in favor of the relator, entered upon a decision of the court on trial at Special Term. This was a proceeding to review by certiorari an assessment by the assessors of the village of Bath, Steuben county. Mr. Young, the relator, was assessed in 1889 in the village of Bath, where he resided, for $100,000 upon personal property in his possession in that village, as agent for certain trustees, who, with1 their cestui que trust, were…
1Opinion of the CourtPeckham, J.
The general policy of this state in regard to taxation is to tax all property which is within it and which receives protection from its laws and their enforcement. This policy has been declared in.set terms by that section of the Revised Statutes which provides that “ all lands and all personal estate within this state, whether owned by individuals or by corporations, shall be liable to taxation, subject to the exceptions ” specified. (Part 1, chap. 13, tit. 1, of R. S.; 1 R. S. 387, § 1.) The rule is taxation for property within the State, and exemption is the exception. The words used are…
2Cases cited4 opinions
- People v. . Trustees of Village of OgdensburghNew York Court of Appeals · 1872
- Williams v. . Board of SupervisorsNew York Court of Appeals · 1879
- Mayor, C., of Troy v. . the Mutual BankNew York Court of Appeals · 1859
- People Ex Rel. Cochrane v. . ColemanNew York Court of Appeals · 1891
3Cited by5 opinions
- In re the Transfer Tax upon the Estate of BoshartNew York Surrogate's Court · 1919
- Kansas City v. SimpsonCourt of Appeals of Kansas · 1901
- People ex rel. Carman v. SawyerNew York Supreme Court · 1893
- People Ex Rel. Haley v. . CahillNew York Court of Appeals · 1905
- Williams v. StateOhio Supreme Court · 1908