Torrey v. Willard
New York Supreme Court
Appeal from Cattaraugus county court. Action by the trustees of Union Free School-District Ho. 3 of the town of Allegany against Harriet Willard to collect a tax for personal property. On trial before a justice of the peace judgment was rendered for plaintiffs, which, on appeal to the county court, was affirmed, and from the judgment of the county court defendant again appeals.
1Opinion of the CourtMacomber, J.
Neither the regularity of the assessment, nor the issuing of the warrant for the collection thereof, is called in question on this appeal. A point is made for the appellant that there is not sufficient evidence of diligence on the part of the collector having the warrant in hand to collect the amount thereof; but we think it sufficiently appears that he was justified in returning the process without being able to make the amount thereof from any tangible property of the defendant. Under these circumstances the question is whether an action can be maintained by the trustees of this…
2Cases cited1 opinion
- Litchfield v. McComberNew York Supreme Court · 1864
3Cited by5 opinions
- City of Rochester v. . BlossNew York Court of Appeals · 1906
- City of Rochester v. GleichaufNew York Supreme Court · 1903
- City of Ithaca v. CornellNew York Supreme Court · 1894
- Chrigstrom v. McGregorNew York Supreme Court · 1893
- City of Rochester v. BlossAppellate Division of the Supreme Court of the State of New York · 1905