Wilcox v. . City of Rochester
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court in the fifth judicial department, entered upon an order made October 19, 1889, which affirmed a judgment in favor of plaintiff entered upon the report of a referee. This action was brought to vacate an assessment and set aside a sale made thereunder.
Read the full summary
Appeal from judgment of the General Term of the Supreme Court in the fifth judicial department, entered upon an order made October 19, 1889, which affirmed a judgment in favor of plaintiff entered upon the report of a referee. This action was brought to vacate an assessment and set aside a sale made thereunder. The city assessors of- Rochester inserted the name of the plaintiff in the assessment-roll of the Seventh ivard of said city for the year 1884, as the owner of lands therein, valued in the assessment-roll at $1,400, and as the owner of personal property amounting to $50,000, and…
1Opinion of the CourtAndrews, J.
It is provided by the city charter (Laws of 1880, chap. 14, § 85) that the common council shall, during the month of June in each year, assess the city taxes in the same manner in which county taxes are by law to be assessed by the board of supervisors. By the Revised Statutes, it is declared 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 ” (1 Rev. St. 389, § 5), and this rule, except as modified by amendments not material here, is the rule governing assessments of county taxes.
It has repeatedly been…
2Cases cited1 opinion
- Bostwick v. ChampionNew York Supreme Court · 1834
3Cited by5 opinions
- People Ex Rel. McHarg v. . GausNew York Court of Appeals · 1901
- Bowe v. JenkinsNew York Supreme Court · 1893
- Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902
- People ex rel. Young v. DederickAppellate Division of the Supreme Court of the State of New York · 1899
- People ex rel. Gould v. BarkerNew York Supreme Court · 1895