Bell v. . Pierce
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court in the eighth judicial district, in favor of defendants, entered upon order denying plaintiff’s motion for a judgment upon verdict, and directing judgment for defendants. x This action was- brought to recover the amount of a tax levied and collected of plaintiff upon an.alleged illegal assessment made by defendants as assessors of the town of West Seneca, Erie county.
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Appeal from judgment of the General Term of the Supreme Court in the eighth judicial district, in favor of defendants, entered upon order denying plaintiff’s motion for a judgment upon verdict, and directing judgment for defendants. x This action was- brought to recover the amount of a tax levied and collected of plaintiff upon an.alleged illegal assessment made by defendants as assessors of the town of West Seneca, Erie county. During the year 1864, the defendants were the assessors of the town of West Seneca. They assessed upon plaintiff, as a resident of that town, a tax on personal…
1Opinion of the Court
Hunt, C.
If the General Term was right in holding that the defendants, as assessors, had jurisdiction to determine whether the plaintiff was an inhabitant of West Seneca, taxable for personal property in that town, its judgment was correct. If in error on that point, its judgment was wrong. In Barhyte v. Shepherd, this coiu’t held that the assessors had jurisdiction to determine whether the plaintiff’s property was entitled to exemption for the reason that he was a clergyman. (35 N. Y., 238.) In Chegary v. Jenkins, this court held that the assessors had jurisdiction to determine whether the…
2Cases cited6 opinions
- Frost & Dickinson v. BrisbinNew York Supreme Court · 1837
- Barhyte v. . ShepherdNew York Court of Appeals · 1866
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- Harman v. BrothersonCourt for the Trial of Impeachments and Correction of Errors · 1845
- Chegaray v. . JenkinsNew York Court of Appeals · 1851
1 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- State Ex Rel. Sathre v. MoodieNorth Dakota Supreme Court · 1935
- Barney v. OelrichsSupreme Court of the United States · 1891
- Nugent v. BatesSupreme Court of Iowa · 1879
- Union Hotel Company v. . HerseeNew York Court of Appeals · 1880
- Culbertson v. Board of CommissionersIndiana Supreme Court · 1876
22 more not listed; retrieve them via the Exa API.