People ex rel. Mercer v. Maynard
New York Supreme Court
Certiorari to review tlie assessment in each of the above-entitled cases made by the assessors of the town of Waterloo, county of Seneca. The personal property of the relator William L. Mercer was assessed $23,940; the personal property of the relator 'Andrew Gr. Mercer, $38,700, and that of the relator Philip M. ICendig, $11,025.
1Opinion of the CourtBradley, J.
There is no question about the regularity of the proceedings of the assessors up to the time they met on the third Tuesday of August to review their assessments. The complaint is that the assessors then, upon the proceedings had in behalf of the relators, erred in not removing or reducing the assessments of their personal estate.
The question presented, therefore, is whether the assessors were fairly required to do so by the proofs as presented to them.
It was the duty of the assessors, on the application of any person aggrieved, to hear and examine his complaints on the subject. They did hear…
2Cases cited8 opinions
- People v. WeaverSupreme Court of the United States · 1880
- People Ex Rel. Cagger v. DolanNew York Court of Appeals · 1867
- People Ex Rel. Glenn's Falls Insurance v. FergusonNew York Court of Appeals · 1868
- People ex rel. Raplee v. ReddyNew York Supreme Court · 1865
- People ex rel. American Linen Thread Co. v. HowlandNew York Supreme Court · 1872
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3Cited by1 opinion
- People ex rel. Green v. HallNew York Supreme Court · 1894