Boyd v. Gray
New York Supreme Court
This is a proceeding commenced under chapter 318 laws of 1842, by Andrew Boyd, one of the assessors of the town of Groveland, Livingston county, NeW York, against Mary and Margaret Gray, to enforce the payment of a tax levied against them in said town.
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This is a proceeding commenced under chapter 318 laws of 1842, by Andrew Boyd, one of the assessors of the town of Groveland, Livingston county, NeW York, against Mary and Margaret Gray, to enforce the payment of a tax levied against them in said town. The defendants aré residents of said town, and were each assessed for $1,400, personal property, on the roll of 1865, Up to about the first of August, 1865, they severally had this amount of personal property liable to taxation, but it was then converted into non-taxable government securities. On the 15th day of August, 1865 (the day appointed…
1Opinion of the Court
By the court, E. Darwin Smith, J.
In the case of Mygatt agt. Washburn (15 N. Y. 320), it was held, that the assessment should be considered as made at the expiration of the time limited for making the inquiry, viz., on the first of July, and that if there is any change of residence or in the ownership of the property after that day, it does not affect the assessment roll. The inquiry is then completed. Any changes which the assessors are authorized to máke after that time are simply such as may be required to correct mistakes. The appellant in this proceeding was a resident of the town of…
2Cases cited2 opinions
- Parish v. . GoldenNew York Court of Appeals · 1866
- People ex rel. Raplee v. ReddyNew York Supreme Court · 1865
3Cited by6 opinions
- Bradley v. . WardNew York Court of Appeals · 1874
- People ex rel. Seelye v. KeefeAppellate Division of the Supreme Court of the State of New York · 1907
- In re PierceNew York Supreme Court · 1889
- In re Steward's EstateNew York Supreme Court · 1895
- People ex rel. McGruer v. DinneenNew York Supreme Court · 1914
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