Bartlett v. Mayor of New York
The Superior Court of New York City
This was an appeal from a decision of the chief justice at a special term, denying a temporary injunction. The complaint stated that a tax upon personal estate had been assessed against the plaintiff, as a resident of the fifteenth ward of the city of New York, to the amount of $568.15, for the year 1850 ; that the tax had been confirmed and was required to be paid, and that he had received notice from the receiver of taxes that a warrant would be issued against him for its…
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This was an appeal from a decision of the chief justice at a special term, denying a temporary injunction. The complaint stated that a tax upon personal estate had been assessed against the plaintiff, as a resident of the fifteenth ward of the city of New York, to the amount of $568.15, for the year 1850 ; that the tax had been confirmed and was required to be paid, and that he had received notice from the receiver of taxes that a warrant would be issued against him for its collection. That prior to the month of May, 1849, he was a resident of and housekeeper in the city of New York, but that…
1Opinion of the Court
By the Court.
Mason, J.
The general act for the assessment and collection of taxes provides that every person shall be assessed in the town or ward where he resides, when the assessment is made, for all personal estate owned by him, or under his control as trustee, &c. (1 R. S. p. 389, § 5.)
The act of the 25th of March, 1850, on this subject, enacts that in case any person possessed of such personal estate shall reside during any year in which taxes may be levied, in two or more counties or towns, his residence, for the purposes, and within the meaning of the section quoted above, shall be…
2Cases cited1 opinion
- In re ThompsonNew York Supreme Court · 1828
3Cited by15 opinions
- Board of Supervisors v. DavenportIllinois Supreme Court · 1866
- In re the Transfer Tax Upon the Estate of GreenNew York Surrogate's Court · 1917
- Austen v. CrillyAppellate Division of the Supreme Court of the State of New York · 1897
- Paddack v. LewisAppellate Division of the Supreme Court of the State of New York · 1901
- Bowe v. JenkinsNew York Supreme Court · 1893
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