Legal Opinion

Cottle v. Cary

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

Decided July 1, 1902PublishedCited by 5 opinions

Appeal by the defendants, Walter Cary and another, from a judgment of the Supreme Court in favor of the plaintiffs, entered in the office of the clerk of the county of Erie on the 2d day of December, 1901, upon the decision of the court, rendered after a trial at the Erie Special Term, adjudging certain tax certificates and tax deeds null and void.

1Opinion of the Court

Spring, J. :

This action was brought by the plaintiffs as the owners in fee of the lands described in the complaint to set aside certain tax deeds and tax certificates. Upon a prior appeal (61 App. Div. 66), where the facts are fully stated, a new trial was granted because the record did not show that the land was occupied when it was assessed, but “ so far as appears the property was all the years vacant and unoccupied and the owners were non-residents,” and if such were the facts the assessments were valid. The case comes to us after another trial, without the evidence, but upon the decision…

2Cases cited6 opinions

  1. Newman v. . Supervisors of Livingston Co.New York Court of Appeals · 1871
  2. Whitney v. . ThomasNew York Court of Appeals · 1861
  3. Zink v. . McManusNew York Court of Appeals · 1890
  4. Newell v. . WheelerNew York Court of Appeals · 1872
  5. Collins v. . Long Island CityNew York Court of Appeals · 1892

1 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. In re Donner-Hanna Coke Corp.Appellate Division of the Supreme Court of the State of New York · 1925
  2. MacGregor v. Johnson-Cowdin-Emmerich, Inc.Court of Appeals for the Second Circuit · 1930
  3. People v. GoldingNew York Supreme Court · 1907
  4. Clark v. KirklandNew York Supreme Court · 1908
  5. Nickey v. State Ex Rel. Attorney-GeneralMississippi Supreme Court · 1933

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