Buckhout v. . City of New York
New York Court of Appeals
Appeal from a judgment of the Appellate Division of the Supreme Court in the first judicial department, entered in favor of defendant April 29, 1903, upon the submission of a controversy under section 1279 of the Code of Civil Procedure. The nature of the controversy and the facts, so far as material, are stated in the opinion. An assessment, until confirmed, is not a tax, and, therefore, not legally chargeable as a debt. (Coudert v. Huerstel, 60 App.
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Appeal from a judgment of the Appellate Division of the Supreme Court in the first judicial department, entered in favor of defendant April 29, 1903, upon the submission of a controversy under section 1279 of the Code of Civil Procedure. The nature of the controversy and the facts, so far as material, are stated in the opinion. An assessment, until confirmed, is not a tax, and, therefore, not legally chargeable as a debt. (Coudert v. Huerstel, 60 App. Div. 85; Lathers v. Keogh, 109 N. Y. 583; Matter of Maresi, 74 App. Div. 79.) Unconfirmed taxes cannot be considered by the commissioners in…
1Opinion of the CourtVann, J.
On the 6th of Hovember, 1896, the proper authorities of the city of Hew York took the initial steps to acquire certain real property belonging to the plaintiff situate in said city. On the 22d of December, 1896, commissioners of estimate and assessment were appointed, and on the 19th of February, 1897, a resolution was adopted by the board of street opening and improvement, as authorized by statute, providing that title to said land should vest in the city on the 6th of July following. On the 23d of December, 1897, the report of the commissioners, made seven days before, was confirmed,…
2Cases cited5 opinions
- Lathers v. . KeoghNew York Court of Appeals · 1888
- Dowdney v. . Mayor, Etc., N.Y. CityNew York Court of Appeals · 1873
- In re Mayor of New YorkAppellate Division of the Supreme Court of the State of New York · 1901
- Matter of Board of EducationNew York Court of Appeals · 1902
- Matter of Mayor, Aldermen and Commonalty, City of N.Y.New York Court of Appeals · 1901
3Cited by21 opinions
- Matter of City of SyracuseNew York Court of Appeals · 1918
- The South Bay Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- City of Laurel v. WeemsMississippi Supreme Court · 1911
- MacGregor v. Johnson-Cowdin-Emmerich, Inc.Court of Appeals for the Second Circuit · 1930
- Board of County Com'rs v. Central Baptist ChurchSupreme Court of Oklahoma · 1929
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