Dorwin v. . Strickland
New York Court of Appeals
Appeal by defendants from a judgment of the General Term of the Supreme Court in the fourth judicial department, affirming a judgment in favor of the plaintiff entered upon a verdict.
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Appeal by defendants from a judgment of the General Term of the Supreme Court in the fourth judicial department, affirming a judgment in favor of the plaintiff entered upon a verdict. This action was brought to recover the value of certain personal property of the plaintiff, sold by the collector of the town of Philadelphia, in Jefferson county, to satisfy a tax on the personal estate of the plaintiff; for which he had been assessed in 1868, by the defendants, who were the assessors therein; it being claimed by him that he was not a resident at the time of such assessment. The facts material…
1Opinion of the Court
Lott, Ch. C.
It appears, by the evidence in this case, that the plaintiff, in the spring of 1868, sold some real estate owned by him in the town of Philadelphia, in Jefferson county, where he then resided, and delivered possession thereof to the purchaser. The defendants were the assessors of the town in that year, and they assessed him for personal property, and the question involved in the trial of the action was, whether he continued to he an inhabitant and resident of that town on the first day of July, so as to give them jurisdiction to make the assessment. There was considerable evidence…
2Cases cited2 opinions
- Mygatt v. . WashburnNew York Court of Appeals · 1857
- Bell v. . PierceNew York Court of Appeals · 1872
3Cited by7 opinions
- City of New York v. . McLeanNew York Court of Appeals · 1902
- Elmhurst Fire Co. v. . City of New YorkNew York Court of Appeals · 1914
- People Ex Rel. Erie Railroad v. State Tax CommissionNew York Court of Appeals · 1927
- James G. Ford & Co. v. McGregorNevada Supreme Court · 1890
- In re Adjust the Transfer Tax upon the Estate of MorganNew York Surrogate's Court · 1916
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