Legal Opinion

People ex rel. Gould v. Barker

New York Supreme Court

Decided December 15, 1895Published

Cebtioeabis to review- assessments for personal property for the year 1894.

1Opinion of the CourtEussell, J.

The relators obtained writs of certiorari against the commissioners of ■ taxes and assessments of the city and county of ISTew Tork to review the assessments for personalty made in the'year 1894, on the ground that the relators were not residents of the city of ISTew Tork on the assessment day, the second Monday of January, 1894, and, therefore, that the commissioners had no jurisdiction to assess them for áfny personal property. :

ISTo question here arises as to whether the relators were assessed too much or too little, and, therefore, the range within which the commissioners of" assessments…

2Cases cited1 opinion

  1. Wilcox v. . City of RochesterNew York Court of Appeals · 1891

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