People ex rel. McGruer v. Dinneen

The writ of certiorari in this matter was issued, under date of September 15, 1913, to review the assessment of personal property against Harriet M. MeQ-ruer in the city of Ogdensburg for the year 1913. The defendants made their return, which is verified November 7,1913. The matter came on for hearing before this court. It was conceded at the hearing that but one question was presented to the court; that is, whether or not, on July 1, .1913, said Harriet McQ-ruer resided in the said tax district. Section 8 of the Tax Law provides in part as follows: “ Every person shall be taxed in the tax…