Palmer v. McMahon
Supreme Court of the United States
ERROR TO THE COURT OF COMMON PLEAS FOR THE CITY AND COUNTY OF NEW YORK. This was a writ of error to the Court of Common Pleas for the city and county of New York to review a judgment and order finding Francis A. Palmer guilty of misconduct in neglecting to pay personal taxes assessed, imposed and cpnfirmed against him for the year 1881, and ordering that he stand committed until he should have paid the-amount of the said taxes, with interest and costs, unless the court…
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ERROR TO THE COURT OF COMMON PLEAS FOR THE CITY AND COUNTY OF NEW YORK. This was a writ of error to the Court of Common Pleas for the city and county of New York to review a judgment and order finding Francis A. Palmer guilty of misconduct in neglecting to pay personal taxes assessed, imposed and cpnfirmed against him for the year 1881, and ordering that he stand committed until he should have paid the-amount of the said taxes, with interest and costs, unless the court should see' fit sooner to discharge him, which judgment and order was rendered in a proceeding brought under the provisions…
1Opinion of the Court
Mr.-Chief Justice Fuller
delivered the opinion of the court.
We are bound by the decision of the Court of Appeals of the State of New York adversely to the plaintiff in error, as ' to failure to comply with the state statute in relation to the method of procedure, form of assessment,'oath of .assessors, etc., in respect to which it may be further remarked that .the attack in this case is in its nature collateral. Stanley v. Supervisors, 121 U. S. 535; Supervisors v. Stanley, 105 U. S. 305. We proceed to examine, therefore, whether the assessment'was invalid because the statute under which it…
2Cases cited16 opinions
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Spencer v. MerchantSupreme Court of the United States · 1888
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
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3Cited by89 opinions
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- Winona & St. Peter Land Co. v. MinnesotaSupreme Court of the United States · 1895
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