City of Buffalo v. . Le Couteulx

By the charter of the city of Baffalo, as revised in the year 1843, the city taxes were to be "assessed by the common council on all the taxable real and personal property within the city, according to the valuation of the same in the assessment rolls of the current year, filed by the ward assessors," and all taxes remaining unpaid for three months after the date of the warrant issued for their collection, could be sued for and recovered. (Laws of 1843, 133, §§ 4, 6.) This charter nowhere, in terms, specified the property subject to or exempt from taxation, that being left to the general law…