People Ex Rel. Westchester Fire Insurance v. Davenport
New York Court of Appeals
' Appeal from judgment of the General Term of the Supreme Court, in the second judicial department, entered upon an order made December 13, 1881, which affirmed an assessment made by the defendants, as the board of trustees of the village of New Rochelle, against the relator, upon personal property, and quashed the writ of certiorari by which said assessment was brought up for review. The material facts are stated in the opinion.
1Opinion of the Court
Ruger, Oh. J.
This appeal presents two questions, viz.:
First, whether the relator had in the month of January, 1881, personal property liable to assessment and taxation.
Second, whether section 8 of chapter 542 of the Laws of 1880 exempted it from assessment upon its personal property for purposes of local as distinguished from State taxation.
The record shows that the board of trustees of. the village of Mew Rochelle, Westchester county, assessed the relator in January, 1881, upon a valuation of $76,000, for personal property, for the purposes of raising a fund to pay for the expenses of…
2Cases cited15 opinions
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- City of Bridgeport v. New York & New Haven RailroadSupreme Court of Connecticut · 1869
- Rogers v. BradshawCourt for the Trial of Impeachments and Correction of Errors · 1823
- In re the Mayor of New-YorkNew York Supreme Court · 1814
- White v. . WagerNew York Court of Appeals · 1862
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3Cited by118 opinions
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- The People v. . Fire Association of Phil'A.New York Court of Appeals · 1883
- The People v. . the Home Insurance Co.New York Court of Appeals · 1883
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