Metcalf v. Messenger
New York Supreme Court
APPEAL, by Messenger and Hart, from, an order made at a special term, imposiiig a fine upon the appellants, for their misconduct in refusing to pay a tax of $118.69, mentioned in the petition in this matter, presented to the special term, and upon which said order was founded. In that petition it was alleged that Jabez H. Metcalf, the petitioner, H. If.
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APPEAL, by Messenger and Hart, from, an order made at a special term, imposiiig a fine upon the appellants, for their misconduct in refusing to pay a tax of $118.69, mentioned in the petition in this matter, presented to the special term, and upon which said order was founded. In that petition it was alleged that Jabez H. Metcalf, the petitioner, H. If. Jervis and W. P. Gunn were duly elected and qualified as assessors of the village of Canandaigua at the annual election of officers of said village, held on the first Monday of June, 1863. And that at said election, Archibald Hutchinson was…
1Opinion of the Court
By the Court, Welles, J.
At the time the assessment in question was made upon “The Bank of Canandaigua” such “'bank,” and every thing connected with it, was owned entirely by the appellant Messenger, and the appellant Hart, did not own the same, or have any interest therein. From 1857, to April 24, 1863, it had been owned by Hart & Messenger jointly, and on the last mentioned day the former sold *328out all his interest to the latter, who, from that time ever' since has continued the sole and exclusive owner thereof. .
Section 9 of chapter 242 of the laws of 1854, does not apply to an absolute sale…
2Cases cited1 opinion
- Miner v. President & Trustees of FredoniaNew York Court of Appeals · 1863
3Cited by3 opinions
- People ex rel. Knickerbocker Press v. BarkerNew York Supreme Court · 1895
- In re CaryDistrict Court, S.D. New York · 1882
- Austen v. Hudson River Telephone Co.New York Supreme Court · 1893