Haight v. . Mayor, Etc., of City of N.Y.
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court, in the first judicial department, entered upon an order made March . 7, 1884, which reversed a judgment in favor of plaintiff, entered upon a decision of the court on trial at Special Term and directed judgment for defendant.
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Appeal from judgment of the General Term of the Supreme Court, in the first judicial department, entered upon an order made March . 7, 1884, which reversed a judgment in favor of plaintiff, entered upon a decision of the court on trial at Special Term and directed judgment for defendant. (Reported below, 32 Hun, 153.) This action was brought by plaintiff, who was owner of certain premises in the city of New York, for the purpose of having certain assessments thereon declared void, and to have said assessments and the taxes based thereon vacated and set aside, and to restrain the collection…
1Opinion of the CourtRapallo, J.
We are of opinion that in the city of Hew York it is not essential to the validity of a tax upon land, that the name of the owner should be inserted in the assessment-list. The tax may be assessed directly upon the land, properly describing it, and the only effect of omitting to insert the name of the owner, or of inserting the name of one who is not the owner, is-to deprive the city of the right to collect the tax from the owner personally, or by distress of goods and chattels, etc., and to confine its remedy for the collection of the tax to the enforcement of its lien therefor upon the land…
2Cited by27 opinions
- Cromwell v. . MacLeanNew York Court of Appeals · 1890
- Hagner v. HallAppellate Division of the Supreme Court of the State of New York · 1896
- Cobban v. HindsMontana Supreme Court · 1899
- Smith v. RussellAppellate Division of the Supreme Court of the State of New York · 1916
- Hertzler v. FreemanNorth Dakota Supreme Court · 1903
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