People ex rel. Board of Supervisors of Westchester County v. Fowler
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the second judicial department, reversing an order of Special Term directing that a peremptory mandamus issue commanding defendants, as assessors of the town of Rye, Westchester county, to make oath, in the form prescribed by the statute (§ 8, chap. 176, Laws-of 1857), to the assessment roll of said town for the year 1871. The facts sufficiently appear in the opinion.
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Appeal from order of the General Term of the Supreme Court in the second judicial department, reversing an order of Special Term directing that a peremptory mandamus issue commanding defendants, as assessors of the town of Rye, Westchester county, to make oath, in the form prescribed by the statute (§ 8, chap. 176, Laws-of 1857), to the assessment roll of said town for the year 1871. The facts sufficiently appear in the opinion. The board of supervisors is the proper party relator. (People v. Halsey, 37 N. Y., 344.) It was a part of the official duty of each of the assessors to verify the…
1Opinion of the CourtAndrews, J.
The statute (1 Rev. St., 393, § 17) declares that all real and personal estate, liable to taxation, shall be estimated and assessed by the assessors at its full and true value, as they would appraise the same in payment of a just debt due from a solvent debtor. To insure the observance by assessors of this statutory rule of assessment, and to prevent an evasion thereof, they are required to verify the assessment roll, and to make and subscribe an oath, in the form prescribed by law, in which shall be stated, among other things, that, with the exception of those cases in which the value of the…
2Cases cited1 opinion
- Howland v. . EldredgeNew York Court of Appeals · 1871
3Cited by1 opinion
- Gardner v. TylerNew York Supreme Court · 1863