People Ex Rel. Warren v. . Carter
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the third judicial department, made ¡November 15, 1887, which affirmed an order of Special Term reducing assessments on the real property of the relators, made in certiorcvri proceedings under chapter 269 of the Laws of 1880. (Reported below, 46 Hun, 444.) The relators were assessed for the year 1886, in the city of Troy, upon three parcels of land, one parcel known as “ River View,” containing thirty acres, which…
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Appeal from order of the General Term of the Supreme Court in the third judicial department, made ¡November 15, 1887, which affirmed an order of Special Term reducing assessments on the real property of the relators, made in certiorcvri proceedings under chapter 269 of the Laws of 1880. (Reported below, 46 Hun, 444.) The relators were assessed for the year 1886, in the city of Troy, upon three parcels of land, one parcel known as “ River View,” containing thirty acres, which was assessed at $60,500; lot 194, on the west side of Third street, on which were two houses numbered 47 and 49,…
1Opinion of the CourtAndrews, J.
All real and personal estate in this state not .specially exempted is, by law, liable to taxation upon an assessment at its full value. The tax laws proceed upon the theory that all property protected by law should bear its equal •share of the burden of taxation, and the statutory system, if exactly administered according to the letter of the statutes, would result in perfect equality of benefit and burden and none would have any just ground of complaint. But no system ■system of taxation has as yet been devised which is capable of •complete and perfect administration. The ascertainment and…
2Cases cited1 opinion
- People Ex Rel. R., W. O.R.R. Co. v. . HicksNew York Court of Appeals · 1887
3Cited by42 opinions
- Rokowsky v. Finance AdministratorNew York Court of Appeals · 1977
- Matter of CorwinNew York Court of Appeals · 1892
- Mercantile Nat. Bank v. . Mayor, Etc., of N.Y.New York Court of Appeals · 1902
- Wolf v. Assessors of the Town of HanoverNew York Court of Appeals · 1955
- Slewett & Farber v. Board of Assessors of County of NassauAppellate Division of the Supreme Court of the State of New York · 1981
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