Saunders v. Springsteen
New York Supreme Court
Error from the Niagara common pleas. Springsteen sued Saunders and two others, assessors of the town of Lewiston, in a justice’s court, in an action of trespass on the case, for assessing certain lands and subjecting the same to a tax in the town of Lewiston, whereas it was alleged the same were not taxable in that town, but in an adjoining town, viz. Cambria, where the plaintiff lived.
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Error from the Niagara common pleas. Springsteen sued Saunders and two others, assessors of the town of Lewiston, in a justice’s court, in an action of trespass on the case, for assessing certain lands and subjecting the same to a tax in the town of Lewiston, whereas it was alleged the same were not taxable in that town, but in an adjoining town, viz. Cambria, where the plaintiff lived. A judgment was rendered by the justice in favor of the plaintiff for S3,33, the amount of the tax collected of the plaintiffin the town of Lewiston. The defendants appealed to the Niagara C. P., and on the…
1Opinion of the Court
By the Court,
Marcy, J.
The parties ask an opinion as to the right of the plaintiffs in error to assess the'50 acres of the defendant’s land in the town of Lewiston. This de*431pends on the construction to be given to the eighth section of the act for the assessment and collection of taxes, (Laws of 1823, p. 391.) By this section it is enacted, that, “ where the line between two towns divides any occupied lot or farm, the . ,, , , . , i , , .. same shall be taxed m the town where the occupant lives, provided he or she lives on the lot; but if no person resides on the lot or farm as an occupant or…
2Cited by5 opinions
- Lorillard v. Town of MonroeNew York Supreme Court · 1851
- Budd v. AllenNew York Supreme Court · 1893
- Wilson v. Mayor of New YorkNew York Court of Common Pleas · 1855
- People ex rel. Van Rensselaer v. WeaverNew York Supreme Court · 1886
- Wilson v. Mayor of New-YorkNew York Court of Common Pleas · 1854