City of New York v. Holzderber
New York Supreme Court
Action to recover personal taxes assessed against the defendant for the year 1901. Motion under Laws 1904, chap. 624, amending section 934, Greater New York Charter, for an order dismissing the action.
1Opinion of the CourtBlanchard, J.
This action is brought to recover the-sum of $926.33 personal taxes assessed against the defendant for the year 1901, and defendant moves, under chapter 624 of the Laws of 1904, amending section 934 of the Greater-New York Charter, for an order dismissing the action, either absolutely without costs or upon the payment of costs. It was not the purpose of the Legislature, in enacting the law in question, to furnish a means for delinquent taxpayers to avoid payment of their just taxes, but it was enacted for the purpose of permitting or enabling those having an equitable-defense to the…
2Cases cited5 opinions
- McCreery v. . DayNew York Court of Appeals · 1890
- Mercantile Nat. Bank v. . Mayor, Etc., of N.Y.New York Court of Appeals · 1902
- Susquehanna Bank v. . Supervisors of Broome CountyNew York Court of Appeals · 1862
- In re McMahonNew York Supreme Court · 1884
- City of New York v. McCaldin Bros.Appellate Division of the Supreme Court of the State of New York · 1903
3Cited by2 opinions
- Abstract Investment Co. v. HutchinsonCalifornia Court of Appeal · 1962
- City of New York v. HolzderberAppellate Division of the Supreme Court of the State of New York · 1907