People Ex Rel. Wood v. Board of Assessors & Collector of Taxes
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the first judicial department, made February 8, 1892, which reversed an order of Special Term granting a peremptory writ of mandamus. The facts, so far as material, are stated in the opinion. The assesors had no power to make any changes or corrections after the tax was paid.
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Appeal from order of the General Term of the Supreme Court in the first judicial department, made February 8, 1892, which reversed an order of Special Term granting a peremptory writ of mandamus. The facts, so far as material, are stated in the opinion. The assesors had no power to make any changes or corrections after the tax was paid. (People v. Forrest, 96 N. Y. 554; Clark v. Norton, 49 id. 243; Overing v. Foote, 65 id. 263; Laws of 1888, chap. 583, § 8; In re Trustees, etc., Union College, 129 N. Y. 308.) The reapportionment of March 19, 1889, was one which the board of assessors had no…
1Opinion of the CourtEarl, J.
Prior to June 1, 1888, the relator owned a tract of land in the city of Brooklyn, which had been assessed for the purposes of taxation for that year at the sum of $90,000, and a tax was imposed thereon, based upon that assessment, for the sum of $2,506.64. Afterward the relator sold about one-fifth in quantity and one-fifteenth in value of the land to Mr. Havemeyer, and he applied to the board of assessors for an apportionment of the tax imposed upon the whole tract between the portions owned by him and the relator respectively. The assessors apportioned the assessed value of the land by…
2Cases cited2 opinions
- People Ex Rel. Sherwood v. State Board of CanvassersNew York Court of Appeals · 1891
- People ex rel. Harless v. HatchIllinois Supreme Court · 1863
3Cited by53 opinions
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- Western Union Telegraph Co. v. State ex rel. Hammond Elevator Co.Indiana Supreme Court · 1905
- State Ex Rel. Costelo v. Middlesex Banking Co.Supreme Court of Connecticut · 1913
- State ex rel. Sunday v. RichardsSupreme Court of Florida · 1905
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