Chegaray v. Mayor of New York
The Superior Court of New York City
This, substantially, is the same case as Chegaray v. Jenkins (reported, 3 Sand. S. C. Rep. 409). It involves the same questions, and seeks to recover the same amount.
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This, substantially, is the same case as Chegaray v. Jenkins (reported, 3 Sand. S. C. Rep. 409). It involves the same questions, and seeks to recover the same amount. The judgment of this court in Chegaray v. Jenkins, was reversed by the Court of Appeals, on the ground that, whether the taxes upon the building occupied by the plaintiff were lawfully assessed or not, the defendant Jenkins, who, as a constable, had collected them, was protected by the warrant from the receiver of taxes, under which he had acted (1 Selden, p.-376). In consequence of this reversal, this action was brought against…
1Opinion of the CourtBy the Court. Emmet, J.
This action was brought to recover from the defendants an amount levied upon the property of the plaintiff under a warrant issued by the receiver of taxes, upon the ground that the premises were exempt from taxation, and that the defendants had received the amount collected.
When the subject matter of the present suit was before this court in the case of the present plaintiff against Jenkins, the decision against her was rested upon these grounds; first, that the exemption clause of the statute related to an incorporated seminary of learning, as well as to an incorporated academy; arid next,…
2Cited by3 opinions
- Smith v. SchroederSupreme Court of Minnesota · 1870
- Church of St. Monica v. Mayor of New YorkThe Superior Court of New York City · 1887
- Church v. Mayor of New YorkNew York Supreme Court · 1887