City of New York v. Watts

The action is brought to collect personal taxes amounting to $1,123.38 on an assessment of $50,000 in arrears from'the year 1900. The defendant put in no evidence, but relies solely upon alleged failures on plaintiff’s part to prove certain things that it is claimed should have been proved, or upon facts brought out on cross-examination which, it is claimed, affirmatively show that the tax was not duly imposed. It is admitted that no proceedings by certiorari to review the assessment were ever taken, and the plaintiff insists that the assessment has, consequently, become conclusive upon the…