Legal Opinion

Van Rensselaer v. . Witbeck

New York Court of Appeals

Decided December 5, 1852PublishedCited by 35 opinions

Appeal from the general term of the Supreme Court, in the unird district, where a nonsuit entered at the trial had been affirmed, and judgment perfected in favor of the defendants. (Reported below, 7 Barb. 133.) This was an action of trespass against Witbeck, the supervisor of the town of Greenbush, and Sharp, the tax collector of the same town, for taking and carrying away certain personal property belonging to the plaintiff, William P. Van Rensselaer.

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Appeal from the general term of the Supreme Court, in the unird district, where a nonsuit entered at the trial had been affirmed, and judgment perfected in favor of the defendants. (Reported below, 7 Barb. 133.) This was an action of trespass against Witbeck, the supervisor of the town of Greenbush, and Sharp, the tax collector of the same town, for taking and carrying away certain personal property belonging to the plaintiff, William P. Van Rensselaer. It appeared on the trial, before Harris, J., that the property in question had been taken by the defendant Sharp to satisfy a tax assessed…

1Opinion of the Court

*Gardiner, J.

The 26th section of the act r “ Of the manner in which assessments are to be *- u made, and the duties of the assessors,” provides, that the “assessors, or a majority of them, shall sign the assessment-roll, and shall attach thereto a certificate in the following form, which shall also be signed by them.” The prescribed certificate requires the assessors to certify that they have set down all the real estate situate in their town, and that, with certain specified exceptions, “we have estimated the value of the said real estate, at the sums which a majority of the assessors have…

2Cases cited1 opinion

  1. Thurston v. LittleMassachusetts Supreme Judicial Court · 1807

3Cited by35 opinions

  1. Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
  2. Shattuck v. . BascomNew York Court of Appeals · 1887
  3. Fifield v. Marinette CountyWisconsin Supreme Court · 1885
  4. Stebbins v. . KayNew York Court of Appeals · 1890
  5. Brevoort v. . the City of BrooklynNew York Court of Appeals · 1882

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