City of Rochester v. . Bloss
New York Court of Appeals
Appeal from a judgment entered February 7, 1905, upon an order of the Appellate Division of the Supreme Court in the fourth judicial department, which reversed a judgment of Special Term overruling a demurrer to the answer and sustained such demurrer. The nature of the action and the facts, so far as material, are stated in the opinion.
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Appeal from a judgment entered February 7, 1905, upon an order of the Appellate Division of the Supreme Court in the fourth judicial department, which reversed a judgment of Special Term overruling a demurrer to the answer and sustained such demurrer. The nature of the action and the facts, so far as material, are stated in the opinion. The method provided by the charter for the collection of taxes and penalties is exclusive of common-law remedies, and the common-law action of debt, therefore, does not lie. (City of Rochester v. Gleichauf. 40 Misc. Rep. 446 ; Dudley v. Mayhew, 3 N. Y. 9 ; T.…
1Opinion of the Court
In each of the years 1899 and 1901 taxes were duly levied, assessed and imposed by the common council of the city of Rochester against the defendant, as and for a part of the general city tax for said years. Thereafter, in each year, the tax rolls containing said tax against the defendant were delivered to the treasurer of said city, together with a warrant executed by the mayor of said city, commanding said treasurer to collect and receive from the persons therein named the sums levied as taxes in said rolls. The warrants so attached to said rolls were not issued under the seal of said city,…
2Cases cited12 opinions
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- Central Trust Co. v. New York City & Northern RailroadNew York Court of Appeals · 1888
- In Re the Second Avenue Methodist Episcopal Church to Vacate an AssessmentNew York Court of Appeals · 1876
- In Re the Petition of George DouglassNew York Court of Appeals · 1871
- City of New York v. . MatthewsNew York Court of Appeals · 1904
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3Cited by26 opinions
- State of Colorado v. . HarbeckNew York Court of Appeals · 1921
- County Securities, Inc. v. SeacordNew York Court of Appeals · 1938
- State Ex Rel. Tillman v. District CourtMontana Supreme Court · 1936
- Central Savings Bank v. City of New YorkNew York Court of Appeals · 1938
- Village of Charlotte v. . KeonNew York Court of Appeals · 1913
21 more not listed; retrieve them via the Exa API.