Genesee Valley National Bank v. Board of Supervisors
New York Supreme Court
ACTION to recover from the county of Livingston a portion of two several taxes paid by the plaintiff to the collector of the town of Geneseo, which taxes were based upon the annual assessment of said town, for the year 1864, duly made and returned to the board of supervisors.
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ACTION to recover from the county of Livingston a portion of two several taxes paid by the plaintiff to the collector of the town of Geneseo, which taxes were based upon the annual assessment of said town, for the year 1864, duly made and returned to the board of supervisors. The action was tried at the Livingston circuit in November, 1867, before a justice of this court, without a jury, who found as facts: That the plaintiff is a banking association and corporation, organized and existing under and by virtue of the ,provisions of an act of congress of the United States, entitled “An act to…
1Opinion of the Court
By the Court, E. Darwin Smith, J.
The plaintiffs’ bank is located in the town of G-eneseo, where it was assessed, and must, for the purposes of taxation, be deemed a resident. The assessors, therefore, had jurisdiction of the person of the plaintiff and of the subject matter, tlio description, amount and value of their property liable to taxation. In assessing the plaintiff at the full amount of the capital of the bank, they acted within their jurisdiction, and if they erred, the error was a judicial one which could have been reviewed upon certiorari, but clearly cannot be reviewed in a…
2Cases cited2 opinions
- People Ex Rel. Mygatt v. Supervisors of Chenango CountyNew York Court of Appeals · 1854
- People ex rel. Raplee v. ReddyNew York Supreme Court · 1865
3Cited by4 opinions
- Miller v. City of OneidaNew York Supreme Court · 1934
- Rhoads v. CushmanIndiana Supreme Court · 1873
- National Bank of Chemung v. City of ElmiraNew York Supreme Court · 1871
- People v. Wall Street BankNew York Supreme Court · 1886