Legal Opinion

People ex rel. Chambers v. Wells

Appellate Division of the Supreme Court of the State of New York

Decided December 30, 1905PublishedCited by 2 opinions

Appeal by the defendants, James L. Wells and others, as commis-siónérs of taxes and.assessments of the city of Me\y York, from an order of the Supreme Court, made at.the Mew York Special Term- and entered in the office of the clerk of the county of Méw York on the 8th day of September, 1905, directing a reassessment of the relator’s personal property for the year. 1903.

1Opinion of the Court

Clarke, J.:

■ The petition sets forth that on or about the 1st day of February, 1903, an assessment was made by the commissioners, of taxes and assessments for the purpose of taxation, amounting to $200, upon the personal property of petitioner, to.wit, $10,000 ; that the said assessment is erroneous by reason of overvaluation, the actual vain-' ation of the personal property belonging to him not exceeding $500 ; that the petitioner was absent from the city of Mew York *337on business during the months of February, March and April, 1903, and could not, therefore, apply personally for the…

2Cases cited3 opinions

  1. People ex rel. Littman v. WellsAppellate Division of the Supreme Court of the State of New York · 1904
  2. People Ex Rel. New York Hotel & Restaurant Co. v. BarkerNew York Court of Appeals · 1893
  3. People ex rel. Bliss v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1902

3Cited by2 opinions

  1. People Ex Rel. Wessell, Nickel & Gross v. CraigNew York Court of Appeals · 1923
  2. People ex rel. Seelye v. KeefeAppellate Division of the Supreme Court of the State of New York · 1907

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