People ex rel. Utica & Black River Railroad v. Shields
New York Supreme Court
Certiorari to review the proceedings of the board of assessors of the city of Utica, in refusing to strike from the assessment roll an assessment of $40,000 made against the relator. It appeared from the return that the relator is an incorporated stock company, owning and operating a railroad extending from the city of Utica, northwardly, to Philadelphia, R. Y.; its principal business office being in the city of Utica.
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Certiorari to review the proceedings of the board of assessors of the city of Utica, in refusing to strike from the assessment roll an assessment of $40,000 made against the relator. It appeared from the return that the relator is an incorporated stock company, owning and operating a railroad extending from the city of Utica, northwardly, to Philadelphia, R. Y.; its principal business office being in the city of Utica. Frederick Maus, one of the respondents, was the assessor of the Second ward, and as such he assessed the real estate of the company within his ward (about which no question was…
1Opinion of the Court
E. Darwin Smith, L :
The return to the certiorari shows that the assessment complained of was completed by the assessors, and the roll, duly verified *558by them, filed in the office'of the clerk of the city of Utica on the seventeenth day of August last, as required by the provisions of the charter of said city. That the Common Council of said City caused the taxes to be collected in said city to be inserted in copies of said roll, and adopted and approved the same, by resolution, in due form, on the twenty-first day of August, and directed the same to be placed in the hands of the city treasurer…
2Cases cited3 opinions
- People Ex Rel. Citizens' Gas-Light Co. v. Board of AssessorsNew York Court of Appeals · 1868
- Mohawk & Hudson Railroad v. CluteNew York Court of Chancery · 1834
- People ex rel. Davis v. HillNew York Supreme Court · 1873