People ex rel. First National Bank v. Board of Supervisors
New York Supreme Court
Writs or Prohibition were issued in favor of each, of the relators against the board of supervisors of Ulster county, commanding them to desist and refrain from any further proceedings in imposing or levying any tax upon the relators, assessed or to be assessed upon them respective capital paid or to be paid in, returnable at special term; and that they show cause why they should not be absolutely restrained from any further proceedings to levy said tax upon each of the…
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Writs or Prohibition were issued in favor of each, of the relators against the board of supervisors of Ulster county, commanding them to desist and refrain from any further proceedings in imposing or levying any tax upon the relators, assessed or to be assessed upon them respective capital paid or to be paid in, returnable at special term; and that they show cause why they should not be absolutely restrained from any further proceedings to levy said tax upon each of the relators. Upon the return day of the writs the counsel for the respondents moved to quash them, upon various grounds, which,…
1Opinion of the Court
Miller. J.
With the views I entertain, it will not be necessary to enter upon an elaborate examination of all the objections taken to the issuing of the writs of prohibition. There are some points urged which dispose of the whole case, and to the consideration of these I shall confine my remarks.
First. I have great doubts whether the board of supervisors have the power to alter the assessment rolls by striking out the name of any person or corporation which may have been placed upon it by the assessors. Their duties in reference to the equalization of the assessments and the correction of the…
2Cases cited7 opinions
- People ex rel. Church v. Supervisors of AlleganyNew York Supreme Court · 1836
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- People Ex Rel. Mygatt v. Supervisors of Chenango CountyNew York Court of Appeals · 1854
- King v. PooleNew York Supreme Court · 1862
- Graser v. . StellwagenNew York Court of Appeals · 1862
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3Cited by2 opinions
- People ex rel. Burbank v. WoodAppellate Division of the Supreme Court of the State of New York · 1897
- Connolly v. ScudderAppellate Division of the Supreme Court of the State of New York · 1928