People ex rel. Low v. Wilson
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator,. Abbot Augustus Low, from a judgment of the Supreme Court in favor of the respondents, entered in the office of the clerk of the county of St. Lawrence on the 17th day of January, 1905, in a proceeding instituted by writ of certiorari under the provisions of the Tax Law to review the proceedings of the respondents in assessing real estate of the relator.'
1Opinion of the Court
Cochrane, J.:
In the year 1902 the relator was the owner of over 32,000 acres of land of which over 18,000 acres were in the town of Colton and , 14,000; acres in the adjoining town of Piercefield, both,of said towns being in the county of St. Lawrence. This land constituted a solid and contiguous tract nearly rectangular in shape and that portion thereof which is within the town of Colton is about six miles' in one direction and four and one-half miles in the other direction. Ponds, lakes, streams, mountains and valleys intersperse the entire tract. The relator’s residence was on that portion…
2Cases cited1 opinion
- Casterton v. Town of ViennaAppellate Division of the Supreme Court of the State of New York · 1897
3Cited by3 opinions
- In re the Transfer Tax Upon the Estate of GreenNew York Surrogate's Court · 1917
- People ex rel. Fleischmann Manufacturing Co. v. MarensNew York Supreme Court · 1908
- People ex rel. Fleischmann Manufacturing Co. v. MarenusAppellate Division of the Supreme Court of the State of New York · 1909