McAdam v. Honey

The questions submitted assume that the assessment was made on May 10, 1897, on which day the assessors signed the assessment roll and deposited it with the city clerk. We think, however, that the assessment must be deemed to have been made on February 27, 1897, the day following the last date on which the tax-payers were notified to bring in an account of their ratable estate. The property of a tax-payer and his financial condition are liable to change from day to day. For this reason it may well be doubted whether notice to tax-payers to bring in their accounts in February would give…