McLean v. . Jephson
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, made October 15, 1886, which affirmed an order of .the Special Term .adjudging defendant guilty of misconduct in neglecting to pay a personal tax. The nature of the proceeding and the facts, so far as material, are stated in the 'Opinion.
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Appeal from order of the General Term of the Supreme Court in the first judicial department, made October 15, 1886, which affirmed an order of .the Special Term .adjudging defendant guilty of misconduct in neglecting to pay a personal tax. The nature of the proceeding and the facts, so far as material, are stated in the 'Opinion. If the assessors were without jurisdiction, the assessment was void, and the appellant has the right to resist tins proceeding to collect the tax, without his having taken any proceeding to review the assessment. (Cooley on Tax. [2d. ed.] 751; Mygatt v. Washburn, 15…
1Opinion of the Court
Ruger, Ch. J.
This was an application to the Supreme' Court by the receiver of taxes in the city of New York, under section 857 of the city charter (Chap. 410, Laws of 1882),. for a warrant to enforce the payment of a tax upon personal property by a non-resident. The section authorizing the proceeding reads as follows: “ In case of the refusal or neglect of any person to pay any tax imposed upon him for personal property, if there be no goods or chattels'in liis possession upon which the same may be levied by distress and sale according to law, and if the property assessed shall exceed the sum…
2Cases cited5 opinions
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- The Parker Mills v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- Matter of New York Catholic ProtectoryNew York Court of Appeals · 1879
- Dorn v. . BackerNew York Court of Appeals · 1874
3Cited by28 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Smith v. F. W. Woolworth Co.Supreme Court of Connecticut · 1955
- Cravey v. Southeastern Underwriters Ass'nSupreme Court of Georgia · 1958
- State Ex Rel. Spurck v. Civil Service BoardSupreme Court of Minnesota · 1948
- City of New York v. . McLeanNew York Court of Appeals · 1902
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