Westfall v. . Preston
New York Court of Appeals
Appeals from judgments of the General Term of the Supreme Oonrt in the fourth judicial department, affirming judgments in favor of defendants entered upon decisions of the court upon trials at the Circuit. These were actions of trespass for an alleged illegal levy and sale of plaintiff’s property.
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Appeals from judgments of the General Term of the Supreme Oonrt in the fourth judicial department, affirming judgments in favor of defendants entered upon decisions of the court upon trials at the Circuit. These were actions of trespass for an alleged illegal levy and sale of plaintiff’s property. The defendant Preston, in the first action, was one of the assessors of the town of Eldridge, Onondaga county, for the year 1865; plaintiff was a resident of that town, and a member of the firm of J. E. Westfall & Co. His name did not appear upon the assessment roll as originally made out and sworn…
1Opinion of the CourtAllen, J.
The case of Clark v. Norton (ante, p. 243), lately deeided by this court, affirming the judgment of the Supreme Court as reported 58 Barb., 434, is decisive of the principal question involved in the action against Preston, the assessor. At the time of the insertion of the name of the plaintiff in the assessment roll as liable to assessment and taxation for personal property, the assessors had lost all jurisdiction over the person of the plaintiff, the assessment roll and the subject-matter of the assessments for the current year, except for the purpose of reviewing the assessments already…
2Cases cited2 opinions
- Parish v. . GoldenNew York Court of Appeals · 1866
- Clark v. NortonNew York Supreme Court · 1871
3Cited by51 opinions
- Brevoort v. . the City of BrooklynNew York Court of Appeals · 1882
- Miller v. County of KernCalifornia Supreme Court · 1902
- St. Louis & San Francisco Railway Co. v. AppersonSupreme Court of Missouri · 1888
- Bradley v. . WardNew York Court of Appeals · 1874
- Lancaster Sea Beach Improvement Co. v. City of New YorkNew York Court of Appeals · 1915
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