Jewell v. . Van Steenburgh
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court in the third judicial department, in favor of plaintiff, entered upon an order denying motion for new trial and directing judgment on verdict. This was an action of trespass. In 1869 defendants were trustees of school district number 9, in the town of Hurley, Ulster county; as such trustees they levied a tax for school purposes. Plaintiff was a resident and tax-payer in the district.
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Appeal from judgment of the General Term of the Supreme Court in the third judicial department, in favor of plaintiff, entered upon an order denying motion for new trial and directing judgment on verdict. This was an action of trespass. In 1869 defendants were trustees of school district number 9, in the town of Hurley, Ulster county; as such trustees they levied a tax for school purposes. Plaintiff was a resident and tax-payer in the district. In making up the assessment roll the valuation of plaintiff’s property was increased from the valuation thereof upon the town assessment roll for…
1Opinion of the Court
Church, Ch. J.
The principal question involved in this ease is, whether the omission to give the notice required by the statute of the completion of the assessment is a juris dictional defect rendering the tax invalid and the trustees liable as trespassers.
Section 68, article 7, title 7 of chapter 555 of the Laws of' 1864, provides that, “ when the valuation of taxable property cannot be ascertained from the last assessment roll of the town, the trustees shall ascertain the true value of the property to be taxed, from the best evidence in their power, giving notice to the persons interested…
2Cases cited6 opinions
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- Westfall v. . PrestonNew York Court of Appeals · 1872
- Van Rensselaer v. . WitbeckNew York Court of Appeals · 1852
- Wheeler v. MillsNew York Supreme Court · 1863
- Alexander v. HoytNew York Supreme Court · 1831
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3Cited by15 opinions
- Radford v. CarwileWest Virginia Supreme Court · 1879
- United States ex rel. Helmecke v. RiceDistrict Court, S.D. Texas · 1922
- Hannah v. ChaseNorth Dakota Supreme Court · 1894
- Saranac Land & Timber Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1908
- Palmer v. Hickory Grove CemeteryAppellate Division of the Supreme Court of the State of New York · 1903
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