Van Deventer v. Long Island City
New York Supreme Court
Appeal from special term, Queens county. Action by Jacob H. Van Deventer to vacate taxes on real estate in Long Island City for the years 1877 to 1886, the irregularity being that for certain of the years the assessors omitted to assess certain lands embraced in public parks, and for the years 1882 and 1883 did not assess any personal property in the city.
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Appeal from special term, Queens county. Action by Jacob H. Van Deventer to vacate taxes on real estate in Long Island City for the years 1877 to 1886, the irregularity being that for certain of the years the assessors omitted to assess certain lands embraced in public parks, and for the years 1882 and 1883 did not assess any personal property in the city. Defendant pleaded the ratification, confirmation, and levy of all the taxes prior to 1883, by Laws 1882, c. 383, and Laws 1886, c. 656. The court refused to find that the taxes, prior to 1883, were levied, ratified, and confirmed by the…
1Opinion of the CourtBarnard, P. J.
No new principles are involved different from those presented by the cases of People v. Bleckwenn, 7 N. Y. Supp. 914, and Francklyn v. Long Island City, 32 Hun, 451, lately decided by this court. In these cases the tax was void for an omission of the assessors. The tax-roll was made out in due form, and under the statute notice, but the assessors did not annex, in one of the cases, a statute certificate. The legislature reimposed the tax by direct act. In the other case the defect was similar in principle. It was held on appeal to this court that the legislature had the power to levy,…
2Cases cited3 opinions
- Spencer v. . MerchantNew York Court of Appeals · 1885
- Ensign v. . BarseNew York Court of Appeals · 1887
- People ex rel. Flower v. BleckwennNew York Supreme Court · 1889
3Cited by2 opinions
- In re Supplementary Proceedings for the Collection of a Tax of the Rochester Trust & Safe Deposit Co.New York Supreme Court · 1904
- Woolsey v. Long Island CityNew York Supreme Court · 1890