Legal Opinion

Douglas v. Mayor of New York

The Superior Court of New York City

Decided March 26, 1853PublishedCited by 17 opinions

Appeal from a judgment at Special Term, dismissing the complaint with costs. The object of the complaint was to restrain the defendants from collecting, by warrant or otherwise, a tax, amounting to more than $2,500, on the personal property of the plaintiff.

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Appeal from a judgment at Special Term, dismissing the complaint with costs. The object of the complaint was to restrain the defendants from collecting, by warrant or otherwise, a tax, amounting to more than $2,500, on the personal property of the plaintiff. The tax had been assessed upon him as a resident of the third ward of the city of Yew York, between the 1st of January and the 1st of April, in the year 1850, for his proportion of the taxes for that year, upon the valuation of his personal property at $200,000. The complaint alleged that a warrant for the collection of the tax had been…

1Opinion of the Court

. March 26.—Br the Court. Oakley, Ch. J.

In compliance with the wishes of the plaintiff, as expressed by his counsel, and with the hope of putting- an end to the controversy, we have considered, and shall decide this cause upon its merits, as they appear upon the pleadings and evidenced

Passing over the objection, then, to the jurisdiction of the court upon which alone the complaint was dismissed at special term, the main question, the liability of the plaintiff to be taxed as a resident of the city, it seems to us, is free from difficulty. It has, in effect, been already decided by this court,…

2Cases cited2 opinions

  1. Frost & Dickinson v. BrisbinNew York Supreme Court · 1837
  2. In re ThompsonNew York Supreme Court · 1828

3Cited by17 opinions

  1. Barney v. OelrichsSupreme Court of the United States · 1891
  2. Board of Supervisors v. DavenportIllinois Supreme Court · 1866
  3. Austen v. CrillyAppellate Division of the Supreme Court of the State of New York · 1897
  4. Metropolitan Life Ins. v. Board of AssessorsSupreme Court of Louisiana · 1905
  5. Paddack v. LewisAppellate Division of the Supreme Court of the State of New York · 1901

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