McLean v. Erlanger
New York Supreme Court
Appeal from special term, New York county. Affirmed. Proceedings in contempt by George W. McLean, receiver of taxes of the city of New York, to enforce payment of tax for personal property imposed upon Abraham L. Brlanger, respondent.
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Appeal from special term, New York county. Affirmed. Proceedings in contempt by George W. McLean, receiver of taxes of the city of New York, to enforce payment of tax for personal property imposed upon Abraham L. Brlanger, respondent. Respondent, in his affidavit, denied that he neglected to pay said tax after demand, or that any demand was ever made upon him by one of thé marshals of said city, or by any marshal, pursuant to any warrant issued by the receiver of taxes, or otherwise; that he has any knowledge or information sufficient to form a belief of the issuance of such warrant; and…
1Opinion of the CourtBarrett, J.
The question here is whether the appellant can go behind the return of the marshal to whom the warrant for the collection of the personal tax imposed upon him was issued. We agree with the appellant that jurisdictional facts must be stated in the petition, and it is conceded that all such facts are therein stated. One of these facts is that a warrant for the collection of the tax was issued by the petitioner to a marshal, and that that officer has returned such warrant unsatisfied. This statement is made positively by the affiant, and is necessarily within his personal knowledge. It is not…
2Cases cited5 opinions
- Sullivan v. GilroyNew York Supreme Court · 1890
- In re New York, Lackawanna & Western RailwayNew York Court of Appeals · 1885
- Stoors v. KelseyNew York Court of Chancery · 1831
- People ex rel. Carleton v. Board of AssessorsNew York Supreme Court · 1876
- Meyer v. MohrThe Superior Court of New York City · 1863
3Cited by1 opinion
- City of Springfield Ex Rel. Southern Missouri Trust Co. v. RansdellSupreme Court of Missouri · 1924