Legal Opinion

Niagara Elevating Company v. . McNamara

New York Court of Appeals

Decided June 20, 1872PublishedCited by 4 opinions

This action was for the recovery of possession of 7,000 bushels of barley malt, levied upon and taken by defendant as collector of unpaid taxes for one of the wards of the city of Buffalo, by virtue of a warrant issued to him as such by the comptroller of said city. The warrant was in the proper form. Attached to it was a transcript from the first and second parts of the city tax roll.

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This action was for the recovery of possession of 7,000 bushels of barley malt, levied upon and taken by defendant as collector of unpaid taxes for one of the wards of the city of Buffalo, by virtue of a warrant issued to him as such by the comptroller of said city. The warrant was in the proper form. Attached to it was a transcript from the first and second parts of the city tax roll. In the column headed “ persons’ names ” appeared “ Riagara Elevating Company,” in the next column headed “ valuation of personal property,” opposite this name was “ $250,000,” and opposite this in the column…

1Opinion of the Court

Fol&er, J.,

reads opinion for reversal and new trial.

All concur.

Judgment reversed and new trial granted.

2Cited by4 opinions

  1. Lake Shore & Michigan Southern Railway Co v. RoachNew York Court of Appeals · 1880
  2. In re Supplementary Proceedings for the Collection of a Tax of L. Adler Bros.Appellate Division of the Supreme Court of the State of New York · 1902
  3. In re L. Adler Bros.Appellate Division of the Supreme Court of the State of New York · 1902
  4. Niagara Elevating Co. v. McNamaraNew York Supreme Court · 1874

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