Marsh v. Bowen
New York Supreme Court
The plaintiff, John Marsh,brought this action against Lucien B. Bowen, who was supervisor of the town of Middlefield, to recover $159.35, damages sustained by plaintiff by reason of a sale of certain of his property for taxes. For some years prior to May 21, 1879, the plaintiff was a resident and tax-payer of the town of Middle-field, but whether he remained a resident of that town thereafter and until July 1, 1879, is- a disputed question upon which no evidence was given.
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The plaintiff, John Marsh,brought this action against Lucien B. Bowen, who was supervisor of the town of Middlefield, to recover $159.35, damages sustained by plaintiff by reason of a sale of certain of his property for taxes. For some years prior to May 21, 1879, the plaintiff was a resident and tax-payer of the town of Middle-field, but whether he remained a resident of that town thereafter and until July 1, 1879, is- a disputed question upon which no evidence was given. Upon the roll of 1878, the plaintiff was assessed for fifty-one acres of land, valued at $250, and for personal property…
1Opinion of the CourtFollett, J.
Two questions are involved in this action: (1) Had the board of supervisors jurisdiction to make the assessment ? (2) If the board had not jurisdiction, is the defendant individually liable in trespass for the value of the property sold %
It is unnecessary to determine whether the adoption by the assessors of the lists of taxable inhabitants, *6property and valuation made by each assessor amounted to a legal assessment before the lists were combined" into a single assessment roll, because, if such action amounted to a legal assessment, the assessors had power to strike the assessment from the…
2Cases cited13 opinions
- Ex Parte LangeSupreme Court of the United States · 1874
- Lange v. . BenedictNew York Court of Appeals · 1878
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- Westfall v. . PrestonNew York Court of Appeals · 1872
- Newman v. . Supervisors of Livingston Co.New York Court of Appeals · 1871
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3Cited by2 opinions
- Town of Irondequoit v. County of MonroeNew York Supreme Court · 1935
- O'Donnell v. McIntyreNew York Supreme Court · 1885