In re Murphy
New York Supreme Court
Cebtiobari to correct the assessment roll of the town of Hew Albion, Cattaraugus county, by striking out an assessment to John H. Murphy of fifty acres of land, because the same was purchased by pension money, and was exempt from taxation.
1Opinion of the CourtWard, J.
The assessors of the town of Hew Albion, in Cattaraugus county, in making their annual assessment for the year 1894, assessed, to the relator, John H. Murphy, a farm of fifty acres, situate in that town, at $950 valuation. Murphy had been a Union soldier in the war of the rebellion, and, in 1890 or 1891, received pension money from the government to the amount of $2,400, and immediately thereafter he pur*648chased a house and ‘lot at an agreed price of $1,500 and paid for the same out of said pension money. In the year 1894, and prior to the assessment sought to be corrected in this…
2Cases cited3 opinions
- Yates County National Bank v. CarpenterNew York Court of Appeals · 1890
- Buffum v. ForsterNew York Supreme Court · 1894
- People ex rel. Hutchinson v. O'BrienNew York Supreme Court · 1889
3Cited by2 opinions
- Tucker v. City of UticaAppellate Division of the Supreme Court of the State of New York · 1898
- Worden v. Oneida CountyAppellate Division of the Supreme Court of the State of New York · 1898