In re L. Adler Bros.
Appellate Division of the Supreme Court of the State of New York
Appeal from special term, Monroe county. Supplementary -proceedings by John B. Hamilton, treasurer of Monroe county, for collection of a tax of L- Adler Brothers & Co. Prom an order denying defendant’s motion.to vacate the order for supplementary proceedings, it appeals.
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Appeal from special term, Monroe county. Supplementary -proceedings by John B. Hamilton, treasurer of Monroe county, for collection of a tax of L- Adler Brothers & Co. Prom an order denying defendant’s motion.to vacate the order for supplementary proceedings, it appeals. The county treasurer of the county of Monroe, with the view of collecting a tax against the appellant, obtained an order in supplementary proceedings pursuant to the general tax law (Laws 1896, c. 908, § 259), requiring the officers of the defendant to appear before a referee designated in the order, and be examined…
1Opinion of the CourtSpring, J.
The counsel for the appellant adverts to several errors in the roll, which it is contended render the assessment invalid, and we will discuss them separately.
i. The oath of the assessors in verification of their work does not conform strictly to that prescribed, and for that reason the appellant urges the assessment is void. The form of the oath is prescribed by the city charter, as amended by chapter 119, Laws 1900. It is there provided that the oath shall state “that the assessment roll contains a true statement of the aggregate amount of the taxable personal estate of each and every person…
2Cases cited10 opinions
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- People Ex Rel. Twenty-Third Street Railroad v. Commissioners of TaxesNew York Court of Appeals · 1884
- United States Trust Co. v. Mayor of New YorkNew York Court of Appeals · 1895
- Thompson v. . BurhansNew York Court of Appeals · 1874
- People Ex Rel. Mutual Union Telegraph Co v. Commissioners of TaxesNew York Court of Appeals · 1885
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