People ex rel. Blocher v. Crowley
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, John Blocher, from an order of the Supreme Court, made at the Erie Special Term and entered-in the office of the clerk of the county of Erie on the 31st day of July, 1897, quashing a writ of certiorari granted to review an assessment of personal property.
1Opinion of the Court
Per Curiam :
This is a proceeding under what is known as the “ Tax Law ” of 1896, to have declared illegal an assessment of $25,000 of personal property assessed against the relator by the board of assessors of the city of Buffalo, and the only question about which there appears to be any controversy is that which relates to the legal residence of the relator, for the purposes of taxation, on the 1st day of April, 1897, when the assessment roll in question was completed.
It appears that the relator formerly resided at Williamsville, in the town of Amherst and county of Erie, in which town he…
2Cases cited2 opinions
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- In the Matter of NicholsNew York Court of Appeals · 1873
3Cited by6 opinions
- Paddack v. LewisAppellate Division of the Supreme Court of the State of New York · 1901
- In re SeymourNew York Surrogate's Court · 1919
- In re the Transfer Tax upon the Estate of LyonNew York Surrogate's Court · 1921
- People ex rel. Beers v. FeitnerNew York Supreme Court · 1903
- People ex rel. Strong v. O'DonnelNew York Supreme Court · 1905
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