Legal Opinion

Betz v. City of New York

Appellate Division of the Supreme Court of the State of New York

Decided April 19, 1907PublishedCited by 12 opinions

Appeal by the defendant, The .City of New York, from a judgment of the Supreme Court in favor of the plaintiff, entered in the office of the clerk of the county of Nassau on the 17th day of July, 1905, upon the decision of the court rendered after a trial at the Nassau Trial Term without á jury.

1Opinion of the Court

Gaynor, J.:

By chapter 379 of the Laws of 1899, which went into effect April 21, 1899, a small part of the territory of the Borough of Queens, City of New York, was detached from the city and made a part of the adjoining Town of Hempstead in the County of Nassau. Nevertheless, in levying the annual tax of the city for that year in the following August it was included by mistake. On October 2, 1899, the plaintiff’s agent, paid the amount thus: set against her property to the receiver of taxes of the city. Being in doubt whether he had to pay taxes on the property in the city of in the Town of…

2Cases cited4 opinions

  1. The Kingston Bank v. . EltingeNew York Court of Appeals · 1869
  2. Mowatt v. WrightNew York Supreme Court · 1828
  3. Davis v. KlingNew York Supreme Court · 1894
  4. Pitcher v. Turin Plank Road Co.New York Supreme Court · 1851

3Cited by12 opinions

  1. Clift & Goodrich, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1932
  2. In re the Estate of WingNew York Surrogate's Court · 1937
  3. Miller v. City of OneidaNew York Supreme Court · 1934
  4. In re the Estate of FordNew York Surrogate's Court · 1950
  5. Saunders Properties v. Municipality of AnchorageAlaska Supreme Court · 1993

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