Barhyte v. . Shepherd
New York Court of Appeals
Appeal from the Supreme Court, sixth district. The plaintiff sued, the defendants before a justice of the peace in Tioga county, to recover $15, for damages sustained by having his name put upon the assessment roll for the year 1857, by the defendants, who were then assessors for the town of Spencer, in that county, and by' their refusing to exempt him from taxation, although he was a minister of the Methodist Episcopal denomination, and his real and personal estate were…
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Appeal from the Supreme Court, sixth district. The plaintiff sued, the defendants before a justice of the peace in Tioga county, to recover $15, for damages sustained by having his name put upon the assessment roll for the year 1857, by the defendants, who were then assessors for the town of Spencer, in that county, and by' their refusing to exempt him from taxation, although he was a minister of the Methodist Episcopal denomination, and his real and personal estate were worth less than $1,500, all of which, as the plaintiff alleged, was well known to the'defendants. The defendants took issue…
1Opinion of the Court
The statutes of this State provide that all lands and all personal estate within this State shall be liable to taxation, subject to the exemptions thereinafter specified. (1 R.S., § 1, Title 1, chap. 13, part 1, p. 387.) Section 4 of the same title (page 388) declares the exemptions. Subdivision eight of this section includes as exempt, "the personal property of every minister of the Gospel, or priest of any denomination; and the real estate of such minister or priest when occupied by him, provided such real and personal estate do not exceed the value of $1,500."
Section 5 of the same title…
2Cases cited7 opinions
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- People Ex Rel. Mygatt v. Supervisors of Chenango CountyNew York Court of Appeals · 1854
- Prosser v. SecorNew York Supreme Court · 1849
- Vail v. OwenNew York Supreme Court · 1854
- Chegaray v. . JenkinsNew York Court of Appeals · 1851
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3Cited by64 opinions
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Stuart v. . PalmerNew York Court of Appeals · 1878
- Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- Auditor of State v. Atchison, Topeka & Santa Fe RailroadSupreme Court of Kansas · 1870
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