Van Rensselaer v. Witbeck
New York Supreme Court
This was an action of trespass for taking and disposing of personal property. It was tried at the Rensselaer circuit in February, 1849, before Justice Harris. It appeared upon the trial, that the defendant Sharp was collector of the town of Greenbush, and had taken the property in question, to satisfy a tax against the plaintiff. The defendant Witbeck was supervisor of the same town, and, as such supervisor, had signed the collector’s warrant.
Read the full summary
This was an action of trespass for taking and disposing of personal property. It was tried at the Rensselaer circuit in February, 1849, before Justice Harris. It appeared upon the trial, that the defendant Sharp was collector of the town of Greenbush, and had taken the property in question, to satisfy a tax against the plaintiff. The defendant Witbeck was supervisor of the same town, and, as such supervisor, had signed the collector’s warrant. The defendants, to justify the taking, gave in evidence the assessment roll of the town of Greenbush, for the year 1847, and the warrant, issued by the…
1Opinion of the Court
By the Court, Harris, J.
The first duty of assessors is, by diligent inquiry, to ascertain who are the taxable inhabitants, and what is the taxable property, within their respective towns or wards. Having done this, they are next to proceed to make, in a prescribed manner, an assessment roll. It is to contain four separate columns; in th& Jirst of which is to be inserted the names of all the taxable inhabitants; in the second, the quantity of land taxable to each inhabitant; in the third, the full value of such land; and in the fourth, the full value of all the taxable personal property. In…
2Cases cited2 opinions
- Weaver v. DevendorfNew York Supreme Court · 1846
- Williams v. HoldenNew York Supreme Court · 1830
3Cited by14 opinions
- The People v. . HalseyNew York Court of Appeals · 1867
- State Auditor v. Jackson CountySupreme Court of Alabama · 1880
- Brown v. SmithNew York Supreme Court · 1857
- Albany & West Stockbridge Railroad v. Town of CanaanNew York Supreme Court · 1853
- Erschler v. LennoxAppellate Division of the Supreme Court of the State of New York · 1896
9 more not listed; retrieve them via the Exa API.