People ex rel. Cadwalader v. Feitner

The annual record of the assessed valuations of personal estate for the year 1898 discloses the following assessment against the relator:

Name. “Residence. Valuation.

John L. Cadwalader, as trustee...... 13 E. 35 $35,000

*41While tire books were open for correction, notice of this assessment was duly given to him. He accordingly made timely appearance before the commissioners and demanded that it should be canceled on the ground that it was an attempt to assess him in a representative capacity, but that the statute in that regard had not been complied with because of a failure on their part to…