Bell v. Pierce
New York Supreme Court
THIS is a motion for judgment on a verdict taken subject to the opinion of the court at general term. The defendants were assessors of the town of West Seneca, in the county of Brie, in the year 1864. They assessed the plaintiff as a taxable inhabitant of that town for both real and. personal property.
Read the full summary
THIS is a motion for judgment on a verdict taken subject to the opinion of the court at general term. The defendants were assessors of the town of West Seneca, in the county of Brie, in the year 1864. They assessed the plaintiff as a taxable inhabitant of that town for both real and. personal property. The assessment roll was in all respects regular in form, and the board of supervisors of that county in due form assessed and levied the taxes for collecting which this action is brought. The plaintiff was the owner of a dwelling house in the city of Buffalo, and also of a dwelling and twenty…
1Opinion of the Court
By the Court, Davis, J.
The first duty of the assessors was to ascertain the taxable inhabitants of their town.
The statute declares that between the first days of May and July in each year the assessors shall proceed to ascertain by diligent inquiry, the names of all the taxable inhabitants in their respective towns or wards, and also all the taxable property, real or personal, within the same. (1 R. S. 5th ed. 709, § 8.) It is now well settled that this is a judicial duty, for an error in which no action will lie. ( Vail v. Owen, 19 Barb. 22. Brown v. Smith, 24 id. 419.) And the contrary…
2Cases cited4 opinions
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- Prosser v. SecorNew York Supreme Court · 1849
- Vail v. OwenNew York Supreme Court · 1854
- Brown v. SmithNew York Supreme Court · 1857
3Cited by3 opinions
- Rhoads v. CushmanIndiana Supreme Court · 1873
- Yale v. DartNew York Court of Common Pleas · 1891
- In re the Farmers' National BankNew York Supreme Court · 1873