Legal Opinion
In re Wright, Peters & Co.
Appellate Division of the Supreme Court of the State of New York
Decided May 13, 1902PublishedCited by 1 opinion
Appeal from special term, Monroe county. Supplementary proceedings for collection of a tax against Wright, Peters & Co. From an order denying a motion of the corporation proceeded against to dismiss the proceeding, movant appeals.
1Opinion of the CourtWilliams, J.
The order appealed from should be reversed, the motion granted, and the proceeding dismissed.
The proceeding was commenced by the treasurer of Monroe county under section 259 of the general tax law (chapter 908, Laws 1896), which provides:
“If a tax exceeding ten dollars in amount levied against a person or corporation, is returned by the proper collector, uncollected for want of personal property out of which to collect the same, the supervisor of the town or ward, or the county treasurer, or the president of the village, if it is a village tax, may within one year thereafter, apply to the…
2Cases cited5 opinions
- Heishon v. . Knickerbocker Life Insurance Co.New York Court of Appeals · 1879
- People Ex Rel. Eckerson v. Board of TrusteesNew York Court of Appeals · 1896
- People Ex Rel. Lower v. . DonovanNew York Court of Appeals · 1892
- Matter of RobertsNew York Court of Appeals · 1877
- In re BookhoutNew York Supreme Court · 1856
3Cited by1 opinion
- In re J. W. Gillis & Co.Appellate Division of the Supreme Court of the State of New York · 1902