People ex rel. Wright v. O'Rourke
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, John O’Rourke andothers,.as assessors •of the town of White Plains, in the county of Westchester, H. Y., '.from a final order and judgment of the Supreme Court in favor of ¡the relators, entered in the office of the clerk of the county of West•chester on the 27tli day of Hovémber, 1897, upon the decision of .the court, rendered after a trial at the Westchester Special Term, ¡adjudging that the defendants liad improperly assessed a personal 'tax…
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Appeal by the defendants, John O’Rourke andothers,.as assessors •of the town of White Plains, in the county of Westchester, H. Y., '.from a final order and judgment of the Supreme Court in favor of ¡the relators, entered in the office of the clerk of the county of West•chester on the 27tli day of Hovémber, 1897, upon the decision of .the court, rendered after a trial at the Westchester Special Term, ¡adjudging that the defendants liad improperly assessed a personal 'tax against the relators on the 1st day of August, 1897, and order-, ins: the said assessment to'be stricken from the roll. O
1Opinion of the Court
Hatch, J.:
The assessors of the town of White Plains assessed a personal tax against Gilbert A. Wright in the sum of $50,000, and against Louise Wright, his wife, in the sum of $10,000. They both made application to the board of assessors to strike the said assessments from the rolls upon the ground that neither relator was a resident of White Plains. Proper notices of the assessment having been given and a day fixed for hearing complaints, the relators appeared before the board of assessors and were sworn in substantiation of their claim that they were non-residents of' the town when the tax…
2Cases cited1 opinion
- Bell v. . PierceNew York Court of Appeals · 1872
3Cited by1 opinion
- People ex rel. Beers v. FeitnerNew York Supreme Court · 1903