In re McMahon
New York Supreme Court
The assessment was imposed under 2 Revised Statutes, chapter 12, title 2, article 1, section 5, and article 2, section 10 (See 2 R. S. [Bank’s ed.], pp. 989-991). The proceedings were brought under section 857 of the New York city consolidation act (Laws, 1882).
1Opinion of the CourtLawrence, J.
— This proceeding is brought to enforce the payment of a tax imposed upon the respondents as administrators of William .Tyson, deceased, in the year 1881. The petition of the receiver of taxes is in the usual form, setting forth ;an ¡assessment in the sum of $100,000, the advertisement of the fact that the books of the commissioners of taxes and assessment were open for examination and correction ; the certification .of the rolls by the commissioners to the board of aldermen, as .required by law; the publication of the notice that such ¡rolls had been finally completed and delivered to the…
2Cases cited1 opinion
- Smyth v. International Life Assurance Co.New York Court of Common Pleas · 1868
3Cited by2 opinions
- City of New York v. HolzderberNew York Supreme Court · 1904
- In re McLeanNew York Supreme Court · 1889