Newman v. . Supervisors of Livingston Co.
New York Court of Appeals
Appeal from a judgment in favor of the defendant, entered upon an order of the General Term of the Supreme Court, in the seventh .district, on an appeal from an order of the Special Term, striking out an answer and sustaining a demurrer.
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Appeal from a judgment in favor of the defendant, entered upon an order of the General Term of the Supreme Court, in the seventh .district, on an appeal from an order of the Special Term, striking out an answer and sustaining a demurrer. This action was brought to recover the amount of a “ returned tax” illegally assessed by the board of supervisors of Livingston county, to the plaintiff, in the year 1867. The complaint alleges, that in the year 1866, one James Forbes was the owner and occupant of the American hotel premises, in the village of Lima, in the county of Livingston, and was in…
1Opinion of the CourtFobgeb, J.
The Revised Statutes and subsequent enactments provide ways for assessing, levying and collecting the State and other taxes upon lands. In doing so, they classify lands into two divisions: One those of residents, and the other those of non-residents. (1 R. S., p. 390, § 9; 391, § 11.) The assessment of 1866 of this public house and premises properly placed it in the first class, for the owner of it at that time was a resident. All the proceedings to assess and levy that tax seem to have been regular and valid. The attempt to collect, so far as the town collector‘was concerned, was regular and…
2Cases cited12 opinions
- Lorillard v. . the Town of MonroeNew York Court of Appeals · 1854
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- Swift v. . City of PoughkeepsieNew York Court of Appeals · 1868
- Starr v. Trustees of RochesterNew York Supreme Court · 1831
- Supervisors of Chenango v. BirdsallNew York Supreme Court · 1830
7 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- Schwarzbach v. Ohio Valley Protective UnionWest Virginia Supreme Court · 1885
- Western Union Telegraph Co. v. Missouri Ex Rel. GottliebSupreme Court of the United States · 1903
- Deshong v. . City of New YorkNew York Court of Appeals · 1903
42 more not listed; retrieve them via the Exa API.