People ex rel. Jefferson v. Gardner
New York Supreme Court
CERTIORARI to review the decision of the defendants, as assessors, determining that the relator was liable to be assessed in this state, and refusing to reduce the assessment. The relator is an inhabitant and resident of the town of Warsaw, in Wyoming county.
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CERTIORARI to review the decision of the defendants, as assessors, determining that the relator was liable to be assessed in this state, and refusing to reduce the assessment. The relator is an inhabitant and resident of the town of Warsaw, in Wyoming county. And as such he was assessed by the defendants, who are the assessors of that town, as the owner of personal property to the amount of $50,000. Of this amount, $42,000 were assessed for personal property or securities in the hands of his agents in the states of Illinois and Wisconsin, where such securities were taken. The relator applied…
1Opinion of the CourtDaniels, P. J.
The statute of this state relating to, and designating the subjects of, taxation, provides in general terms, that, “ All lands and personal estate within this state, whether owned by individuals or by corporations, shall be liable to taxation, subject to the exceptions ” afterwards “specified.” (1 R. S. 5th ed. 905, § 1.) And the object of the subsequent legislation had upon the subject was not to enlarge the description thus given of taxable property, but for the purpose of more clearly specifying and describing it. When, therefore, it was afterwards, enacted that “ Every person shall be…
2Cases cited3 opinions
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Catlin v. HullSupreme Court of Vermont · 1849
- People Ex Rel. Kennedy v. Commissioners of TaxesNew York Court of Appeals · 1866
3Cited by19 opinions
- New Orleans v. StempelSupreme Court of the United States · 1899
- Eidman v. MartinezSupreme Court of the United States · 1902
- People, Ex Rel. Jefferson v. . SmithNew York Court of Appeals · 1882
- People v. . Trustees of Village of OgdensburghNew York Court of Appeals · 1872
- In re the Estate of JeffersonSupreme Court of Minnesota · 1886
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