Legal Opinion

People ex rel. Raplee v. Reddy

New York Supreme Court

Decided March 7, 1865PublishedCited by 16 opinions

CERTIORARI to remove proceedings in relation to an assessment upon the real and personal property of the relator; the particular error alleged in the writ being the refusal of the assessor to reduce the assessment down to $15,000. The assessors alleged in their return that they were duly elected assessors of the town of Milo, in the county of Yates, for the year 1864, and qualified as such.

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CERTIORARI to remove proceedings in relation to an assessment upon the real and personal property of the relator; the particular error alleged in the writ being the refusal of the assessor to reduce the assessment down to $15,000. The assessors alleged in their return that they were duly elected assessors of the town of Milo, in the county of Yates, for the year 1864, and qualified as such. That before proceeding to make the assessment in said town, they divided the town into three assessment districts, assigning one of said districts to each. That the district in which Raplee, the relator,…

1Opinion of the Court

By the Court,

E. Darwin Smith, J.

The return to the writ of certiorari in this matter presents a clear case of error in the final determination of the assessors. They state that *543in their primary assessment roll they assessed the relator as follows:

For banking house and lot,......$3,000

Upon a valuation equal to the amount of capital stock paid in or secured,..... 25,000

Personal property including surplus earnings of

bank,.......... 28,000

Less, banking house,......3,000

--- 25,000

That after completing- the said roll they gave the notice required by the statute fixing a time when they should meet…

2Cases cited2 opinions

  1. People ex rel. Church v. Supervisors of AlleganyNew York Supreme Court · 1836
  2. Livingston v. HollenbeckNew York Supreme Court · 1847

3Cited by16 opinions

  1. People ex rel. Buffalo & State Line Railroad v. FredericksNew York Supreme Court · 1866
  2. Boyd v. GrayNew York Supreme Court · 1867
  3. People ex rel. American Linen Thread Co. v. HowlandNew York Supreme Court · 1872
  4. Genesee Valley National Bank v. Board of SupervisorsNew York Supreme Court · 1869
  5. People ex rel. Douglas v. DykesNew York Supreme Court · 1892

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