People Ex Rel. Town of Pelham v. Village of Pelham
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered March 19, 1915, which affirmed an order of Special Term granting a motion for a peremptory writ of mandamus to compel the defendants, the village of Pelham and the treasurer of said village, to certify to the receiver of taxes of the town of Pelham all village taxes and assessments, as required by the provisions of chapter 510 of the Laws of 1914. The facts, so far…
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Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered March 19, 1915, which affirmed an order of Special Term granting a motion for a peremptory writ of mandamus to compel the defendants, the village of Pelham and the treasurer of said village, to certify to the receiver of taxes of the town of Pelham all village taxes and assessments, as required by the provisions of chapter 510 of the Laws of 1914. The facts, so far as material, are stated in the opinion. The Westchester County Tax Act is invalid in that it violates section 2, article…
1Opinion of the CourtSeabtjry, J.
The Westchester County Tax Act (Chap. 510 of the Laws of 1914) contains a complete scheme for the assessment and collection of taxes within each town in Westchester county. The act provides that there shall be but one board of assessors in each town of Westchester county, who shall be elected or appointed in the manner prescribed by law from time to time, for the election or appointment of town assessors. It requires such board of assessors to make and prepare all assessment rolls for the purpose of taxation within their respective towns, whether for state, county, town, village or any tax…
2Cases cited3 opinions
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- People v. FootNew York Supreme Court · 1821
- People Ex Rel. Hon Yost v. . BeckerNew York Court of Appeals · 1911
3Cited by19 opinions
- State Ex Rel. State Tax Commission v. ReddWashington Supreme Court · 1932
- Caulfield v. NobleSupreme Court of Connecticut · 1979
- Roth v. CuevasNew York Supreme Court · 1993
- Larson v. Seattle Popular Monorail Auth.Washington Supreme Court · 2006
- In Re the Transfer Tax Upon the Estate of WatsonNew York Court of Appeals · 1919
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