People ex rel. Murphy v. Jewell
New York Supreme Court
Application by John H. Murphy for a writ of certiorari to correct the assessment roll of New Albion, Cattaraugus county, by striking out an assessment to said Murphy of 50 acres of land because the same was purchased by pension money, and was exempt from taxation. Dismissed.
1Opinion of the CourtWard, J.
The assessors of the town of New Albion, in Cattaraugus county, in making their annual assessment for the year 1894, assessed to the relator, John H. Murphy, a farm of 50 acres situate in that town, at $950 valuation. Murphy had been a Union soldier in the War of the Rebellion, and in 1890 or 1891 received pension money from the government to the amount of $2,400; and immediately thereafter he purchased a house and lot at an agreed price of $1,500, and paid for the same out of said pension money. In the year 1894, and prior to the assessment sought to be corrected in this proceeding, Murphy…
2Cases cited3 opinions
- Yates County National Bank v. CarpenterNew York Court of Appeals · 1890
- Buffum v. ForsterNew York Supreme Court · 1894
- People ex rel. Hutchinson v. O'BrienNew York Supreme Court · 1889
3Cited by3 opinions
- Claim of The St. Lawrence State Hospital v. Fowler, New York Court of Sessions, Lewis County1895
- Tucker v. City of UticaAppellate Division of the Supreme Court of the State of New York · 1898
- Worden v. Oneida CountyAppellate Division of the Supreme Court of the State of New York · 1898