In re the Supplementary Proceedings of a Tax of Wright, Peters & Co.
Appellate Division of the Supreme Court of the State of New York
Appeal by Wright, Peters & Company, a domestic corporation^ from an order of the special county judge of Monroe county, entered in the office of the clerk of the county of Monroe on the 8th day of January, 1902, denying the motion of said corporation to dismiss the proceedings.
1Opinion of the Court
Williams, J.:
The order appealed from should be reversed, the motion granted and the proceeding dismissed.
The proceeding was commenced by the treasurer of Monroe county under section 259 of the Tax Law (Laws of 1896, chap. 908), which provides: “ If a tax exceeding ten dollars in amount levied against a person or corporation is returned by the proper collector uncollected for want of personal property out of which to collect the same, the supervisor of the town or ward, or the county treasurer, or the president of the village, if it is a village tax, may within one year thereafter apply to the…
2Cases cited3 opinions
- Phinney v. . BroschellNew York Court of Appeals · 1880
- Matter of RobertsNew York Court of Appeals · 1877
- In re BookhoutNew York Supreme Court · 1856
3Cited by2 opinions
- Aiken v. AikenNew York Supreme Court · 1916
- In re BackusAppellate Division of the Supreme Court of the State of New York · 1904