People ex rel. Lawrence v. Barker
New York Supreme Court
Appeal from special term, New York county. Petition by New bold T. Lawrence for a writ of certiorari to the commissioners of taxes and assessments to review an assessment for taxation on his personal estate. Assessment reduced and confirmed. Relator appeals. The relator, for many years, has resided at Lawrence, in the town of Hemp-stead, L. I. He owns his dwelling-house there, and has no other dwelling.
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Appeal from special term, New York county. Petition by New bold T. Lawrence for a writ of certiorari to the commissioners of taxes and assessments to review an assessment for taxation on his personal estate. Assessment reduced and confirmed. Relator appeals. The relator, for many years, has resided at Lawrence, in the town of Hemp-stead, L. I. He owns his dwelling-house there, and has no other dwelling. He was married in December, 1887. Prior to that time he had been a member of his mother’s household, and it had been his custom to spend his summers at the family residence at Lawrence and the…
1Opinion of the CourtVan Brunt, P. J.
It seems that the relator was a resident of Hempstead, L. I., arid as such resident lie paid personal taxes in said town; and it is to be *789observed that the taxes of 1890 at Hempstead were to be expended in 1891, and the taxes in January, 1891, in Hew York, were for the same year, and thus the relator would be compelled to pay two assessments for taxes in one year. The mere fact that he happened to be on a visit to his mother on the second Monday of January, 1891, did not make him liable for taxation. It is true that a man may have two residences, one in the city and one in the country; but…
2Cited by4 opinions
- People ex rel. Beers v. FeitnerNew York Supreme Court · 1903
- People ex rel. Strong v. O'DonnelNew York Supreme Court · 1905
- Board of Education v. CrillOneida County Court · 1911
- People ex rel. Lawrence v. BarkerNew York Supreme Court · 1892