Cottle v. County of Erie
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants,-the County of Erie and another, from a judgment of the Supreme Court in favor of the plaintiffs, entered in the office of the clerk of the county of Erie on the 19th day of June, 1900, upon the decision of the court rendered after a trial at. the Erie Special Term. This action, which was commenced on the 4th day of January, . 1899,'was brought under, section 1638 of the Code of Civil Procedure to compel the determination of a claim to real property.
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Appeal by the defendants,-the County of Erie and another, from a judgment of the Supreme Court in favor of the plaintiffs, entered in the office of the clerk of the county of Erie on the 19th day of June, 1900, upon the decision of the court rendered after a trial at. the Erie Special Term. This action, which was commenced on the 4th day of January, . 1899,'was brought under, section 1638 of the Code of Civil Procedure to compel the determination of a claim to real property. There is little, if any, dispute respecting the facts, which, briefly-stated, are as follows: On the 29th day of…
1Opinion of the Court
Adams, P. J.:
Upon the facts as above stated the trial court found as conclusions of law: 1. “ That none of said assessment rolls were valid or sufficient to confer jurisdiction to levy any taxes or assessments; ” and, 2. “ That all of said taxes and sales and certificates of sale are null and void.” Which conclusions were obviously reached upon the theory, first, that under the charter of the city of Buffalo, which requires all lands to be assessed as resident lands (Laws of 1891, chap. 105, § 138), the premises in question should have been assessed to their real owner or occupant (1 R. S.…
2Cases cited8 opinions
- Cromwell v. . MacLeanNew York Court of Appeals · 1890
- Freeman v. . AuldNew York Court of Appeals · 1870
- Hartley v. . HarrisonNew York Court of Appeals · 1861
- Whitney v. . ThomasNew York Court of Appeals · 1861
- Sands v. . ChurchNew York Court of Appeals · 1852
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Morehouse v. . WoodruffNew York Court of Appeals · 1916
- H. Remington & Son Pulp & Paper Co. v. CaswellAppellate Division of the Supreme Court of the State of New York · 1908
- Terminal Bank v. DubroffNew York Supreme Court · 1910
- Gould v. Hiram Walker & Sons, Inc.Court of Appeals for the Seventh Circuit · 1944
- Welche v. SchoenbergNew York Supreme Court · 1904
4 more not listed; retrieve them via the Exa API.