Rupert v. Village of North Pelham
Appellate Division of the Supreme Court of the State of New York
■ Appeal by the defendant, The Village of North Pelham, from a judgment of the Supreme Court in favor of the plaintiff, entered in the office of the clerk of tire county of Westchester on "the 17th day of July, 1909, upon the decision of the court rendered after a trial at the Westchester Special Term.
1Opinion of the Court
Jenks, J. :
This is an appeal from a judgment of the Special Term that gives judgment for the plaintiff in her action to declare,a tax void, and to recover the tax paid. The assessment roll as read in evidence is as follows:
“Assessment Boll of the Village of North Pelham, Town of Pelham, Westchester County, N. T. — Besident property, 1904:
Quantity of Full value Personal Amount
Name. Land. of Land. ■ Property', of Tax. Remarks.
Bupert, House and Lot, $3,000. $27.45. Paid
Effe V. B. No. 54. June 4th,
1908,
A. W. S.”
A proper description or designation of the property is essential to the validity of -…
2Cases cited3 opinions
- Peyser v. Mayor of New YorkNew York Court of Appeals · 1877
- Phelps v. . Mayor, Etc., of New YorkNew York Court of Appeals · 1889
- In re the New York Central & Hudson River RailroadNew York Court of Appeals · 1882
3Cited by3 opinions
- Siemer v. Village Board of Orchard ParkAppellate Division of the Supreme Court of the State of New York · 1955
- McInnis v. City of New RochelleNew York Supreme Court · 1917
- In re the City of New YorkNew York Supreme Court · 1951