People ex rel. Lawrence v. Barker
New York Supreme Court
Appeal from special term, Hew York county. Petition by John L. Lawrence for a writ of certiorari to the commissioners of taxes and assessments of Hew York city to review an assessment for taxation of personal estate. Assessments confirmed. Relator appeals. The relator sought to have the assessment vacated on the ground that he was not a resident of Hew York city.
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Appeal from special term, Hew York county. Petition by John L. Lawrence for a writ of certiorari to the commissioners of taxes and assessments of Hew York city to review an assessment for taxation of personal estate. Assessments confirmed. Relator appeals. The relator sought to have the assessment vacated on the ground that he was not a resident of Hew York city. The evidence showed that he lives most of the time at Lawrence, L. I., where he has a half interest with his sister in about 150 acres of land. He spends from three to four months each winter in Hew York, living in a house belonging…
1Opinion of the CourtVan Brunt, P. J.
We think that the case of Hewbold T. Lawrence, 17 N. Y. Supp. 788, decided herewith, disposed of the case at bar. The appellant does no business within the meaning of the statute. The order should be reversed, and the assessment vacated, without costs. All concur.
2Cases cited1 opinion
- People ex rel. Lawrence v. BarkerNew York Supreme Court · 1892