Swift v. City of Poughkeepsie
New York Court of Appeals
Appeal from the general term of the Supreme Court, in the second district, where a judgment had been rendered in favor of the defendant, in a case submitted under § 372 of the Code. This was an action by Charles W. Swift against the City of Poughkeepsie, to recover back the- amount of a tax upon the plaintiff’s property, illegally assessed, collected and paid over to the defendant’s treasurer.
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Appeal from the general term of the Supreme Court, in the second district, where a judgment had been rendered in favor of the defendant, in a case submitted under § 372 of the Code. This was an action by Charles W. Swift against the City of Poughkeepsie, to recover back the- amount of a tax upon the plaintiff’s property, illegally assessed, collected and paid over to the defendant’s treasurer. It appeared, by the case submitted, that the assessors of Poughkeepsie, in the year 1865, assessed the plaintiff as the owner of certain shares of stock in the Farmers’ and Mechanics’ National Bank, at…
1Opinion of the Court
*Bacon J.
At a recent term of this court, this case was brought on and was argued in connection with the two cases of Van Kleeck v. Woodruff, and Foster v. Van Wyck (41 How. Pr. 493).2 The first was an action against the collector of the city of Poughkeepsie, and the second against the assessors of the city both being founded upon precisely the same state of facts that exists in this case. In the suits against the assessors and collector, the claim was made that the assessment was wholly unauthorized by law; that the assessors had no jurisdiction to make it, and the tax being clearly illegal,…
2Cases cited9 opinions
- Barhyte v. . ShepherdNew York Court of Appeals · 1866
- Susquehanna Bank v. . Supervisors of Broome CountyNew York Court of Appeals · 1862
- Chegaray v. . the Mayor, C., of New-YorkNew York Court of Appeals · 1855
- Chegaray v. . JenkinsNew York Court of Appeals · 1851
- Williams v. . Board of SupervisorsNew York Court of Appeals · 1879
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3Cited by4 opinions
- Hammond v. Carthage Sulphite Pulp & Paper Co.Court of Appeals for the Second Circuit · 1925
- Harman v. HoskinsMississippi Supreme Court · 1878
- Arbury v. KocherDistrict Court, W.D. New York · 1927
- Bergman v. JonesNorth Dakota Supreme Court · 1901