In re the Farmers' National Bank
New York Supreme Court
Appeal by the board of supervisors of Columbia county from an order made by the county court of said county, requiring said board to refund to the petitioner, Bachman, and the other stockholders of the Farmers’ National Bank of Hudson, certain taxes claimed to have been improperly assessed for the years 1870 and 1871. The order of the county court was made under the assumed authority contained in chapter 695, Laws of 1871, authorizing the bohrd of supervisors of any county,…
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Appeal by the board of supervisors of Columbia county from an order made by the county court of said county, requiring said board to refund to the petitioner, Bachman, and the other stockholders of the Farmers’ National Bank of Hudson, certain taxes claimed to have been improperly assessed for the years 1870 and 1871. The order of the county court was made under the assumed authority contained in chapter 695, Laws of 1871, authorizing the bohrd of supervisors of any county, among other things, on the recommendation of the county court of said county, “ to correct any manifest clerical or…
1Opinion of the CourtBoardman, J.
The assessors were right in assessing the real estate to the bank. They were right in the assessment of the stockholders if they deducted first from the gross value of the shares the value of the real estate so assessed to the bank and assessed the stockholders pro rata for the balance. In the absence of proof it will be presumed to have been so done, since the law requires it, and officers are presumed to have done their duty. There is no evidence that it was not done. The affidavits of the assessors attached to the roll is not evidence that this deduction was not made. The form of that…
2Cases cited4 opinions
- Barhyte v. . ShepherdNew York Court of Appeals · 1866
- Prosser v. SecorNew York Supreme Court · 1849
- People ex rel. Pitts v. Board of SupervisorsNew York Supreme Court · 1872
- Bell v. PierceNew York Supreme Court · 1866