New York Milk Products Co. v. Damon
Appellate Division of the Supreme Court of the State of New York
Appeal by the plaintiff, The New York Milk Products Company, from a judgment of the Supreme Court in favor of the defendants, entered in the office of the clerk of the county of Cattaraugus on the 28th day of December, 1899, upon the decision of the court rendered after a trial at the Cattaraugus Trial Term before the court without a jury. This appeal was transferred from the fourth department to the third department.
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Appeal by the plaintiff, The New York Milk Products Company, from a judgment of the Supreme Court in favor of the defendants, entered in the office of the clerk of the county of Cattaraugus on the 28th day of December, 1899, upon the decision of the court rendered after a trial at the Cattaraugus Trial Term before the court without a jury. This appeal was transferred from the fourth department to the third department. The action was brought to recover damages for alleged wrongful acts of the defendants in making an assessment against the plaintiff. The facts, as found by the trial court, are…
1Opinion of the Court
Merwin, J.:
' The defendants, by the assessment complained of, initiated a personal liability against the plaintiff, a foreign corporation, which finally resulted in the seizure and sale by the tax collector of property of the plaintiff for the satisfaction of such liability. The - question here is whether the defendants acted beyond their power as assessors.
The personal property of the plaintiff was assessable and was assessed in the city of New York, where all the financial business of the company was transacted. (Tax Law, Laws of 1896, chap. ' 908, §§ 7, 11.)
By the Tax Law (§ 11) it is…
2Cases cited4 opinions
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- People Ex Rel. Armstrong Cork Co. v. . BarkerNew York Court of Appeals · 1898
- People Ex Rel. Bay State Shoe & Leather Co. v. McLeanNew York Court of Appeals · 1880
3Cited by4 opinions
- Lurman v. JarvieAppellate Division of the Supreme Court of the State of New York · 1903
- Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902
- Hope Cemetery Ass'n v. RoseNew York Supreme Court · 1921
- Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902