Clark v. Norton
New York Supreme Court
rpHIS is an appeal from a judgment entered on a verJL diet directed by the court, and also from an order refusing a new trial.
Read the full summary
rpHIS is an appeal from a judgment entered on a verJL diet directed by the court, and also from an order refusing a new trial. The plaintiff, previous to July 8, 1868, was a resident and owner of real estate in the town of Canton, N. T. The defendants were the assessors of said town for the year 1868. As assessors, the defendants, between the first days of May and July of that year, assumed to have ascertained the taxable persons and property in said town, prepared an assessment roll, entered the name of the plaintiff therein as assessed for his real estate, extending the valuation at $2750,…
1Opinion of the Court
By the Court, James, J.
The only question material to consider in this case, is the power and authority of assesssors to make an assessment against an individual after they have completed their roll for review, or on the day set apart for review. If at that time assessors have jurisdiction and power to assess persons and property not previously assessed and entered on the roll, the judgment in this case was erroneous, and should be reversed; otherwise, it was right, and the defendants personally responsible for their unauthorized act. Assessors derive all their powers and authority from the…
2Cases cited2 opinions
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- People ex rel. Thomson v. Board of SupervisorsNew York Supreme Court · 1861
3Cited by8 opinions
- Westfall v. . PrestonNew York Court of Appeals · 1872
- In the Matter of NicholsNew York Court of Appeals · 1873
- United States v. LengDistrict Court, S.D. New York · 1883
- In re PierceNew York Supreme Court · 1889
- O'Donnell v. McIntyreNew York Supreme Court · 1885
3 more not listed; retrieve them via the Exa API.