Paddack v. Lewis
Appellate Division of the Supreme Court of the State of New York
Appeal by the plaintiff, Simon D. Paddaek, from a judgment of the County Court of Onondaga county in favor of the defendants, entered in the office of the clerk of the county of Onondaga on the 16th day of January, 1900, upon the decision of the court, rendered after a trial before the court without a jury, dismissing the complaint on the merits.
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Appeal by the plaintiff, Simon D. Paddaek, from a judgment of the County Court of Onondaga county in favor of the defendants, entered in the office of the clerk of the county of Onondaga on the 16th day of January, 1900, upon the decision of the court, rendered after a trial before the court without a jury, dismissing the complaint on the merits. In the year 1887 the defendants and one' Cromwell Bullock, since deceased, were the duly qualified assessors of • the town of Elbridge, in the county of Onondaga, and as such they assumed to assess the plaintiff for personal property in the sum of…
1Opinion of the Court
Adams, P. J.:
By the provisions of the Revised Statutes which, prior to the Tax Law of 189.6 (Chap. 908), regulated the assessment and collection of taxes, it was required that “ Every person shall be assessed in the town or ward where he resides when the assessment is made, for all personal estate owned by him,” and that “ in case any person possessed of such personal estate shall reside during any year in which taxes may be levied, in two or more counties, towns or wards, his residence for the purposes and within the meaning of this section shall be deemed and held to be in the county, town…
2Cases cited6 opinions
- Bell v. . PierceNew York Court of Appeals · 1872
- Douglas v. Mayor of New YorkThe Superior Court of New York City · 1853
- Bartlett v. Mayor of New YorkThe Superior Court of New York City · 1851
- In the Matter of NicholsNew York Court of Appeals · 1873
- People ex rel. Blocher v. CrowleyAppellate Division of the Supreme Court of the State of New York · 1897
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In re the Appraisal of the Estate of LydigAppellate Division of the Supreme Court of the State of New York · 1920
- In re SeymourNew York Surrogate's Court · 1919
- In re the Transfer Tax upon the Estate of LyonNew York Surrogate's Court · 1921
- People ex rel. Beers v. FeitnerNew York Supreme Court · 1903
- Board of Education v. CrillOneida County Court · 1911
1 more not listed; retrieve them via the Exa API.