Bennett v. Robinson
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, Charles C. Robinson, as collector of taxes of the town of Long Lake, from a judgment of the Supreme Court in favor of the plaintiff, entered in the office of the clerk of the county of Hamilton on the 23d day of January, 1899, upon the report of a referee.
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Appeal by the defendant, Charles C. Robinson, as collector of taxes of the town of Long Lake, from a judgment of the Supreme Court in favor of the plaintiff, entered in the office of the clerk of the county of Hamilton on the 23d day of January, 1899, upon the report of a referee. This action was brought against the defendant, as collector of taxes of the town of Long Lake, Hamilton county, N. Y., to recover damages for the seizure and sale of certain personal property of the plaintiff for the non-payment of taxes assessed against him, on the ground that the assessment roll and warrant, under…
1Opinion of the Court
Putnam, J.:
The learned referee reached the conclusion that the fifth column of the roll was the one headed “value,” containing the figures $1,800, evidently the estimated value of the plaintiff’s real estate, and, hence, as the warrant only authorized the defendant to collect the sum set opposite the name of the .¡fiaintiff in the last column of the roll, or the fifth column thereof, and, as there was no sum entered as a tax in either of those columns, the defendant was not authorized by the warrant to make the levy and sale in question.
We are unable to concur in this conclusion. .
The Tax Law…
2Cases cited5 opinions
- Savacool v. BoughtonNew York Supreme Court · 1830
- People v. . HagadornNew York Court of Appeals · 1887
- Chegaray v. . JenkinsNew York Court of Appeals · 1851
- Patchin v. RitterNew York Supreme Court · 1858
- Johnson v. LearnNew York Supreme Court · 1859
3Cited by4 opinions
- Sheldon v. RussellNew York Supreme Court · 1915
- Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902
- Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902
- Lancaster Sea Beach Improvement Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1914