Bowe v. Jenkins
New York Supreme Court
Appeal from judgment on report of referee. Action by John Bowe, as county treasurer of the county of Albany, against Charles M. Jenkins, to collect a tax on personalty assessed against defendant as a resident of Albany. Judgment' for plaintiff. Defendant appeals.
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Appeal from judgment on report of referee. Action by John Bowe, as county treasurer of the county of Albany, against Charles M. Jenkins, to collect a tax on personalty assessed against defendant as a resident of Albany. Judgment' for plaintiff. Defendant appeals. The defendant resided in the city of Albany from 1850 to 1886, and was assessed for personal taxes up to 1882. He also had a house in the town of Rensselaerville from 1850 to the time of the trial, in which- he spent some part of every year, and in which his son and his son’s family, whom defendant includes in his family, have lived…
1Per curiam
We are of the opinion that the evidence was sufficient to justify the finding of the learned referee that defendant, from 1882 down to and including 1889, (assuming he did not reside in Albany only,) had a residence in the city of Albany, and one also in the town of Rensselaerville, Albany county, and that his principal place of business was in the city of Albany. He was therefore properly taxed in 1889 for personal estate in that city, under the provisions of the act of 1850-51. It is suggested by defendant that said act was repealed or superseded by chapter 392 of the Laws of 1883. The…
2Cases cited3 opinions
- Bell v. . PierceNew York Court of Appeals · 1872
- Bartlett v. Mayor of New YorkThe Superior Court of New York City · 1851
- Wilcox v. . City of RochesterNew York Court of Appeals · 1891
3Cited by3 opinions
- Paddack v. LewisAppellate Division of the Supreme Court of the State of New York · 1901
- Bowe v. JenkinsNew York Supreme Court · 1893
- People ex rel. McGruer v. DinneenNew York Supreme Court · 1914