People Ex Rel. Brooklyn City Railroad v. Board of Assessors
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme . Court, in the second judicial department, entered upon an order made September 12, 1882, which affirmed an order of Special Term dismissing a writ of certiora/i'i brought to review the proceedings of the board of assessors of the city of Brooklyn and of the board of supervisors of the county of Kings in assessing in 1881 a tax for the year 1880 for city and county purposes upon the personal property of the relator.
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Appeal from judgment of the General Term of the Supreme . Court, in the second judicial department, entered upon an order made September 12, 1882, which affirmed an order of Special Term dismissing a writ of certiora/i'i brought to review the proceedings of the board of assessors of the city of Brooklyn and of the board of supervisors of the county of Kings in assessing in 1881 a tax for the year 1880 for city and county purposes upon the personal property of the relator. The material facts are stated in the opinion. The assessors, having made no assessment on the relator in 1880 for that…
1Opinion of the CourtFinch, J.
The relator was a corporation, to which the law of 1880 (Chap. 542) applied, and liable to taxation under its provisions. The assessors of Brooklyn, through an erroneous construction of the law (People, ex rel. Westchester Fire Ins. Co., v. Davenport, 91 N. Y. 574), treated the relator as exempt from taxation for city and county purposes upon its personal property for the year 1880 and omitted to assess it. In 1881 the mistake was discovered; the relator was assessed for that year, and in addition for the omitted year under the provisions of the act of 1865 (Chap. 453). The relator sued out a…
2Cases cited2 opinions
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- People Ex Rel. Oswald v. . GoffNew York Court of Appeals · 1873
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- People Ex Rel. Barnard v. . WempleNew York Court of Appeals · 1889
- In re Town of BrookhavenNew York Supreme Court · 1974
- Hatzung v. City of SyracuseNew York Supreme Court · 1895
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