City of New York v. . Matthews
New York Court of Appeals
Appeal from a judgment of the Appellate Division of the Supreme Court, entered March 2, 1904, affirming a judgment in favor of plaintiff entered upon a decision of the court at a Trial Term without a jury. The nature of the action and the facts, so far as material, are stated in the opinion. In order to succeed in this action and to have this particular remedy, the burden of proof is upon the plaintiff to show that the tax was duly imposed.
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Appeal from a judgment of the Appellate Division of the Supreme Court, entered March 2, 1904, affirming a judgment in favor of plaintiff entered upon a decision of the court at a Trial Term without a jury. The nature of the action and the facts, so far as material, are stated in the opinion. In order to succeed in this action and to have this particular remedy, the burden of proof is upon the plaintiff to show that the tax was duly imposed. (Black on Tax Titles, § 45 ; City of New York v. McLean, 57 App. Div. 604; 170 N. Y. 387; 1 Cooley on Taxn. [3d ed.] 18; 2 Cooley on Taxn. 836, 837, 915.)…
1Opinion of the CourtGray, J.
This action was brought by the city of Hew York to recover a tax, which had been imposed upon the personal property of the defendant, for the year 1900; pursuant to'the provision of section 936, of chapter 466 of the Laws of 1901, that “ any tax duly imposed for personal property upon any person or corporation in the city of Mew York, which shall remain unpaid and in arrears oh the fifteenth day of January succeeding the year in which it shall have been imposed, may be recovered with interest and costs, by the receiver of taxes of said city, in the name of the city, in an action in any court…
2Cases cited2 opinions
- Mercantile Nat. Bank v. . Mayor, Etc., of N.Y.New York Court of Appeals · 1902
- Mayor, Etc., of N.Y. v. . GoldmanNew York Court of Appeals · 1891
3Cited by24 opinions
- County Securities, Inc. v. SeacordNew York Court of Appeals · 1938
- City of Rochester v. . BlossNew York Court of Appeals · 1906
- Mack Paving Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1911
- City of New York v. HalseyAppellate Division of the Supreme Court of the State of New York · 1909
- Weiskopf v. City of Saratoga SpringsAppellate Division of the Supreme Court of the State of New York · 1935
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