Temple Grove Seminary v. . Cramer
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court, in the third judicial department, entered upon-an order made February 10, 1882, which affirmed a judgment in favor of plaintiff, entered upon a decision of the court on trial at Term. 26 This action was brought by plaintiff to set aside and vacate a tax levied by the board of supervisors of Saratoga county, and to restrain a sale to collect the same.
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Appeal from judgment of the General Term of the Supreme Court, in the third judicial department, entered upon-an order made February 10, 1882, which affirmed a judgment in favor of plaintiff, entered upon a decision of the court on trial at Term. 26 This action was brought by plaintiff to set aside and vacate a tax levied by the board of supervisors of Saratoga county, and to restrain a sale to collect the same. The tax was against Charles T. Dowd, based, however, upon-an assessment to him by the assessors of the town of Saratoga Springs, of certain real estate known as Temple Grove Seminary,…
1Opinion of the CourtAndrews, J.
We are of opinion that the judgment should ■be affirmed.(1) Assuming, as is claimed by the counsel for the defendants, that the title and interest of Charles F. Dowd as lessee of the Temple Grove Seminary premises from July 1, to September 1, 1879, was subject to assessment and taxation, and that the property was properly included in the annual roll for that reason, yet this furnished no justification for the imposition of a tax upon the premises by the board of supervisors, on account of such title or interest, after the estate of the lessee had expired, provided the premises were exempt…
2Cases cited1 opinion
- Scott v. . OnderdonkNew York Court of Appeals · 1856
3Cited by21 opinions
- People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
- People ex rel. Young Men's Ass'n v. SaylesAppellate Division of the Supreme Court of the State of New York · 1898
- In Re the Last Will & Testament of VassarNew York Court of Appeals · 1891
- People ex rel. Board of Trustees v. MezgerAppellate Division of the Supreme Court of the State of New York · 1904
- Anniston City Land Co. v. StateSupreme Court of Alabama · 1909
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