Legal Opinion

People Ex Rel. Barnard v. . Wemple

New York Court of Appeals

Decided October 22, 1889PublishedCited by 20 opinions

Appeal from so much of the order of the General Term ■of the Supreme Court in the third judicial department, made July 6, 1886, as reversed and set aside the action and determination of Alfred C. Chapin, comptroller of the state ■of Hew York, in re-levying taxes upon certain lands, which ■determination was brought up for review by certiorari.

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Appeal from so much of the order of the General Term ■of the Supreme Court in the third judicial department, made July 6, 1886, as reversed and set aside the action and determination of Alfred C. Chapin, comptroller of the state ■of Hew York, in re-levying taxes upon certain lands, which ■determination was brought up for review by certiorari. The facts are as follows: George Clark, a resident of the •county of Otsego, was the owner of several parcels of land in the town and village of Catskill, Greene county. The taxes thereon for the years 1877 to 1882, inclusive, were not paid, -and were…

1Opinion of the CourtFinch, J.

The comptroller appeals from so much of the order

of the General Term as annuls his action in re-levying taxes upon the occupied lots. He acted and justifies his action under chapter 453 of the Laws of 1885. That act provides that “ whenever any unpaid tax levied upon an assessment of land by a town or ward having a legal right to assess the same which may have been returned to and admitted by the comptroller shall be ascertained either before or after sale thereof to be illegal or void by reason of any irregularity or defect in or omission of statutory requirements for creating or collecting…

2Cases cited3 opinions

  1. Stuart v. . PalmerNew York Court of Appeals · 1878
  2. Buffalo & State Line Railroad v. Board of SupervisorsCommission of Appeals · 1871
  3. People Ex Rel. Brooklyn City Railroad v. Board of AssessorsNew York Court of Appeals · 1883

3Cited by20 opinions

  1. Saranac Land & Timber Co. v. Comptroller of New YorkSupreme Court of the United States · 1900
  2. Joslyn v. . RockwellNew York Court of Appeals · 1891
  3. People Ex Rel. Beck v. GravesNew York Court of Appeals · 1939
  4. Halsted v. . SilbersteinNew York Court of Appeals · 1909
  5. Hagner v. HallAppellate Division of the Supreme Court of the State of New York · 1896

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