In the Matter of Nichols
New York Court of Appeals
Appeal by Horace Wells from, an order of the General Term of the Supreme Court, in the fifth judicial district, affirming an order at Special Term, adjudging said Wells to be guilty of misconduct in the non-payment of a tax, and imposing a fine therefor.
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Appeal by Horace Wells from, an order of the General Term of the Supreme Court, in the fifth judicial district, affirming an order at Special Term, adjudging said Wells to be guilty of misconduct in the non-payment of a tax, and imposing a fine therefor. The order was made in a proceeding to enforce the payment of taxes, instituted under the provisions of the act of April 12,1842, entitled “An act in addition to the provisions of the Eevised Statutes regulating the collection of taxes and the proceedings in relation to unpaid taxes.” (Laws of 1842, chap. 318, p. 408.) In July, 1864, Horace…
1Opinion of the Court
Johnson, C.
The first of July seems to be the time fixed by law for the ascertainment of the persons liable to be assessed. (Mygatt v. Washburn, 15 N. Y., 316; Clark v. Norton, 3 Lans., 484.) Upon the evidence in this case it is my opinion that Horace Wells w^as at that date, in the year 1864, yet a resident of the town of Hew,Haven, although he had gone to Oswego on the fourteenth of J une for medical treatment, and had become too ill’ there to return to Hew Haven, if he had been desirous of doing so. His undoubted residence had been in Hew Haven, and it must be deemed to have continued there…
2Cases cited2 opinions
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- Clark v. NortonNew York Supreme Court · 1871
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- Nugent v. BatesSupreme Court of Iowa · 1879
- Township of Noble v. AasenNorth Dakota Supreme Court · 1901
- Culbertson v. Board of CommissionersIndiana Supreme Court · 1876
- Paddack v. LewisAppellate Division of the Supreme Court of the State of New York · 1901
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