Durant v. Supervisors of Albany
New York Supreme Court
APPEAL from Chancery. Durant, a resident of the city of Albany, was in 1833, taxed $197.50 as his proportion of the county charges, his personal property being assessed at $25,000; and in 1834, he was taxed $215 upon a like assessment. Warrants for the collection of the taxes thus imposed, were duly issued and delivered to collectors who demanded payment of Durant, which he refused.
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APPEAL from Chancery. Durant, a resident of the city of Albany, was in 1833, taxed $197.50 as his proportion of the county charges, his personal property being assessed at $25,000; and in 1834, he was taxed $215 upon a like assessment. Warrants for the collection of the taxes thus imposed, were duly issued and delivered to collectors who demanded payment of Durant, which he refused. Durant having no goods or chattels the county upon which a levy could he made to enforce payment, the warrants were returned unsatisfied to the county treasurer. The supervisors of the county thereupon filed a…
1Opinion of the Court
After advisement, the following opinions were delivered:
Mr. Justice Cowen considered the case within the equity of the statute allowing creditors’ bills after the return of executions unsatisfied. That statute, he said, is remedial, and should be construed by its equity. He referred to Dwarris on Statutes, 718 to 721, where numerous cases are collected wherein remedial acts have been extended to *75cases and persons not within the words of the acts. He also mentioned Simonton v. Barrell, 21 Wendell 362, where a statute authorizing a new execution or other process after the discharge of a…
2Cases cited10 opinions
- Edmeston v. LydeNew York Court of Chancery · 1829
- People v. JewettNew York Supreme Court · 1829
- Tarbell v. GriggsNew York Court of Chancery · 1831
- Candler v. PettitNew York Court of Chancery · 1828
- Child v. BraceNew York Court of Chancery · 1834
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- People of the State of N.Y. v. . IngersollNew York Court of Appeals · 1874
- City of Bayonne v. Murphy & Perrett Co.Supreme Court of New Jersey · 1951
- Paddell v. City of New YorkSupreme Court of the United States · 1908
- City of Rochester v. . BlossNew York Court of Appeals · 1906
- Board of Education v. Old Dominion I. M. & M. Co.West Virginia Supreme Court · 1881
9 more not listed; retrieve them via the Exa API.