Legal Opinion

Chegaray v. . Jenkins

New York Court of Appeals

Decided September 5, 1851PublishedCited by 26 opinions

Appeal from the general term, of the Superior Court of the city of New York, where a judgment entered on a verdict for nominal damages, in favor of the plaintiff, had been reversed, on a bill of exceptions, and judgment rendered in favor of the defendant.

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Appeal from the general term, of the Superior Court of the city of New York, where a judgment entered on a verdict for nominal damages, in favor of the plaintiff, had been reversed, on a bill of exceptions, and judgment rendered in favor of the defendant. (Reported below, 3 Sandf. 409.) This was an action of tiespass, brought by the plaintiff, Madame Chegary, the keeper of a young ladies’ boarding and day school, in the city of New York, against the defendant, Jenkins, a city constable, for the taking and conversion of certain property of the plaintiff by virtue of a warrant issued by the…

1Opinion of the Court

The building occupied by the plaintiff as a young ladies boarding and day school in the city of New York, was taxed by the authorities of that city; and the plaintiff's personal property was seized for the payment of the tax. The plaintiff brought an action against the officer for taking the property, claiming that the building so occupied was exempt from taxation by the 4th section of title 1 of the act entitled "of the assessment and collection of taxes." (1 R.S. 388.)

By that section the following property is exempt from taxation: —

"Subd. 3. Every building erected for the use of a college,…

2Cases cited1 opinion

  1. Wise v. WithersSupreme Court of the United States · 1806

3Cited by26 opinions

  1. National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
  2. Barhyte v. . ShepherdNew York Court of Appeals · 1866
  3. People ex rel. Board of Trustees v. MezgerAppellate Division of the Supreme Court of the State of New York · 1904
  4. Bell v. . PierceNew York Court of Appeals · 1872
  5. Bird v. PerkinsMichigan Supreme Court · 1875

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