People ex rel. Westchester Fire Insurance v. Davenport
New York Supreme Court
Certiorari to review the assessment of the relator for personal property, upon which a tax for municipal purposes was to be levied.
1Opinion of the Court
Gilbert, J.:
The charter of New Rochelle requires that taxes, directed to be levied by the board of trustees, shall be apportioned among taxable *631inhabitants and corporations, in conformity as near as practicable with the provisions of law in respect to the assessment of taxes by town assessors. (Laws 1864, chap. 249, tit. 4, § 2.) The relator is a moneyed corporation. The duties of town assessors in assessing the property of such corporations is plainly prescribed by statute. (1 R. S., 414, §§ 1, 2; id., 389, § 6.) We have no means of determining whether the assessment in this case was made…
2Cases cited4 opinions
- People v. . MolyneuxNew York Court of Appeals · 1869
- People ex rel. Manhattan Fire Insurance v. Board of Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1879
- People Ex Rel. Glenn's Falls Insurance v. FergusonNew York Court of Appeals · 1868
- People Ex Rel. M.F. Ins. Co. v. . CommissionersNew York Court of Appeals · 1879