In re Supplementary Proceedings for the Collection of a Tax of L. Adler Bros.
Appellate Division of the Supreme Court of the State of New York
Appeal by L. Adler Brothers and Company, from an order of the Supreme Court, made at the Monroe Special Term and entered in the office of the clerk of the county of Monroe on the 7th day of Augiist, 1902, denying a motion to vacate an order theretofore entered in the proceeding requiring the treasurer of L. Adler Brothers and Company to appear before a referee and be examined concerning the property of. said corporation pursuant to section 259 of the Tax Law.
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Appeal by L. Adler Brothers and Company, from an order of the Supreme Court, made at the Monroe Special Term and entered in the office of the clerk of the county of Monroe on the 7th day of Augiist, 1902, denying a motion to vacate an order theretofore entered in the proceeding requiring the treasurer of L. Adler Brothers and Company to appear before a referee and be examined concerning the property of. said corporation pursuant to section 259 of the Tax Law. The county treasurer of the county of Monroe, with the view of collecting,a tax against the appellant, obtained an order in…
1Opinion of the Court
Spring, J.:
The counsel for the appellant adverts to several errors in the roll which it is contended render the assessment invalid, and we will dis-; cuss them separately.
First. The oath of the assessors in verification of their work does not conform strictly to that prescribed, and for that reason the appellant urges the assessment is void. The form of the oath is prescribed by the city charter (Laws of 1880, chap. 14, § 83), as amended by chapter 181, Laws of 1897. It is there provided that the oath shall state “ that the assessment-roll contains a true statement of the aggregate amount of…
2Cases cited7 opinions
- People Ex Rel. Twenty-Third Street Railroad v. Commissioners of TaxesNew York Court of Appeals · 1884
- United States Trust Co. v. Mayor of New YorkNew York Court of Appeals · 1895
- Thompson v. . BurhansNew York Court of Appeals · 1874
- People Ex Rel. Mutual Union Telegraph Co v. Commissioners of TaxesNew York Court of Appeals · 1885
- People Ex Rel. Cornell Steamboat Co. v. DederickNew York Court of Appeals · 1900
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3Cited by4 opinions
- Donovan v. City of OswegoAppellate Division of the Supreme Court of the State of New York · 1904
- Brown v. OtisAppellate Division of the Supreme Court of the State of New York · 1904
- People ex rel. Buffalo, Rochester & Pittsburg Railway Co. v. CarmichaelNew York Supreme Court · 1909
- New York Central & Hudson River Railroad v. City of BuffaloNew York Supreme Court · 1910