Van Rensselaer v. Cottrell
New York Supreme Court
This was an action of trespass for taking and selling the plaintiff’s horse. The defendant was collector of the town of Sand Lake, in the county of Rensselaer, and justified the taking, under a collector’s warrant issued in December, 1845. The trial was had before Justice Watson, at the Rensselaer circuit, in November, 1847. It appeared from the assessment roll annexed to the warrant, and which was produced upon the trial, that the plaintiff had been assessed for various…
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This was an action of trespass for taking and selling the plaintiff’s horse. The defendant was collector of the town of Sand Lake, in the county of Rensselaer, and justified the taking, under a collector’s warrant issued in December, 1845. The trial was had before Justice Watson, at the Rensselaer circuit, in November, 1847. It appeared from the assessment roll annexed to the warrant, and which was produced upon the trial, that the plaintiff had been assessed for various tracts and parcels of land in the town of Sand Lake, and among others about forty parcels of land covered with water. The…
1Opinion of the Court
By the Court, Harris, J.
I think the only facts necessary to the jurisdiction of the assessors are, in reference to real estate, that it be situated in the town or ward, and in reference to personal property, that the owner be an inhabitant of the town or ward. If the assessors should assume to assess lands lying in another town or ward, or to assess an inhabitant of another town, for personal property, though it might be situated in their town, the act of the assessors would unquestionably be void for want of jurisdiction. In this case, the lands assessed were situated within the town of Sand…
2Cases cited1 opinion
- Weaver v. DevendorfNew York Supreme Court · 1846
3Cited by7 opinions
- People ex rel. Stephens v. HalseyNew York Supreme Court · 1867
- Johnson v. LearnNew York Supreme Court · 1859
- 52 Fair empl.prac.cas. 1691, 53 Empl. Prac. Dec. P 39,919 Sheila Sims, Cross-Appellee v. John Mulcahy, Cross-Appellant, and City of Madison, Thomas Hischke, Robert Peterson, Jerome Gartner, Robert Birrenkott and Paul AndersonCourt of Appeals for the Seventh Circuit · 1990
- Wilson v. Mayor of New YorkNew York Court of Common Pleas · 1855
- Stewart v. FondaNew York Supreme Court · 1879
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