Stewart v. . Crysler
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court, in the fourth judicial department, entered upon an order made April 14, 1883, which affirmed a judgment in favor of defendants, entered upon a decision of the court on trial at Special Term. This action was brought to set aside, as a cloud on plaintiffs title, a tax deed of the county treasurer of the county of Onondaga to defendants of certain lands situate in the city of Syracuse.
Read the full summary
Appeal from judgment of the General Term of the Supreme Court, in the fourth judicial department, entered upon an order made April 14, 1883, which affirmed a judgment in favor of defendants, entered upon a decision of the court on trial at Special Term. This action was brought to set aside, as a cloud on plaintiffs title, a tax deed of the county treasurer of the county of Onondaga to defendants of certain lands situate in the city of Syracuse. The material facts are stated in the opinion. The assessment made of plaintiffs lands is void. (2 Laws of 1868, 1034; 1 R. S. [6th ed.], 934, §§ 2, 3;…
1Opinion of the CourtFinch, J.
The duty of assessors in subjecting real estate to taxation is prescribed by the statute, which carefully bounds, and restricts their jurisdiction. (2 R. S. [7th ed.] 989, §§ 1, 2, 3.) Before the amendment of 1878 (Chap. 152), the proper construction of the enactment had been determined in this court. (Buff. & State Line R. R. Go. v. Supervisors of Erie Co., 48 N. Y. 101.) It was ruled that when the owner and occupant both reside in the town where the land is situated it may be assessed to either ; where the owner does not reside in the town but there is an occupant who does, it must be…
2Cases cited3 opinions
- Jackson, ex rel, Watson v. EstyNew York Supreme Court · 1831
- Buffalo & State Line Railroad v. Board of SupervisorsCommission of Appeals · 1871
- Clark v. . DavenportNew York Court of Appeals · 1884
3Cited by26 opinions
- Lainhart v. CattsSupreme Court of Florida · 1917
- City of New York v. . McLeanNew York Court of Appeals · 1902
- Sanders v. . DownsNew York Court of Appeals · 1894
- Lockwood v. . GehlertNew York Court of Appeals · 1891
- People ex rel. National Park Bank v. MetzAppellate Division of the Supreme Court of the State of New York · 1910
21 more not listed; retrieve them via the Exa API.