Legal Opinion

People ex rel. Barney v. Barker

Appellate Division of the Supreme Court of the State of New York

Decided July 1, 1898PublishedCited by 2 opinions

Appeal by the relator, Danford N. Barney, from a judgment of the Supreme Court in favor of the defendants, entered in the office of the clerk of the county of New York on the 12th day of April, 1898, dismissing a writ of certiorari issued to review the proceedings of the defendants in relation to the relator’s assessment for taxes during the year 1897, with notice of an intention to bring up for review upon such appeal an order made at the New York Special Term and entered…

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Appeal by the relator, Danford N. Barney, from a judgment of the Supreme Court in favor of the defendants, entered in the office of the clerk of the county of New York on the 12th day of April, 1898, dismissing a writ of certiorari issued to review the proceedings of the defendants in relation to the relator’s assessment for taxes during the year 1897, with notice of an intention to bring up for review upon such appeal an order made at the New York Special Term and entered in said clerk’s office on the 6th day of April, 1898, amending the return to said writ of certiorari by substituting in…

1Opinion of the Court

Ingraham, J. :

The relator presented his petition to the Supreme Court, alleging that the respondents, as commissioners of taxes and assessments, had assessed his personal estate subject to taxation in the city of New York for the year 1897 at $75,000, which assessment was erroneous and illegal, as the relator is a non-resident of the State of New York, and that while having .the sum of $75,000 invested in a special partnership doing business within this State, he was indebted to residents of this State in a sum in excess of all property that he has within this State subject to taxation,…

2Cases cited1 opinion

  1. People ex rel. Barney v. BarkerAppellate Division of the Supreme Court of the State of New York · 1897

3Cited by2 opinions

  1. People ex rel. Dunlap's Express Co. v. RaymondNew York Supreme Court · 1907
  2. People ex rel. Smith v. O'DonnellNew York Supreme Court · 1905

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