People ex rel. Barnard v. Wemple
New York Supreme Court
Certiorari to review the action and determination of the comptroller in re-levying certain taxes upon lands of George Clark, the relator’s assignor, after the cancellation by the comptroller of the sale of such lands for non-payment of taxes. Also in “carrying forward” upon the comptroller’s books, to be made the basis for future sale, a portion of the taxes as to which the sale was made and canceled.
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Certiorari to review the action and determination of the comptroller in re-levying certain taxes upon lands of George Clark, the relator’s assignor, after the cancellation by the comptroller of the sale of such lands for non-payment of taxes. Also in “carrying forward” upon the comptroller’s books, to be made the basis for future sale, a portion of the taxes as to which the sale was made and canceled. The facts are as follows: George Clark, a resident of the county of Otsego, was the owner of several parcels of land in the town and village of Catsltill, Greene county. The taxes thereon for…
1Opinion of the CourtLandon, J.
The comptroller made the relevy of taxes under chapter 453, Laws 1885, the second section of which amends section 22, e. 427, Laws 1855, entitled “An act in relation to the collection of taxes on lands of non-residents, and to provide for the sale of such lands for unpaid taxes. ” Section 22, as thus amended, provides that “ whenever any unpaid tax, levied upon an assessment of land by a town or ward having a legal right to assess the same, which may have been returned to and admitted by the comptroller, shall be ascertained, either before or after sale therefor, to be illegal or void by…
2Cases cited8 opinions
- Stuart v. . PalmerNew York Court of Appeals · 1878
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- Ensign v. . BarseNew York Court of Appeals · 1887
- Remsen v. . WheelerNew York Court of Appeals · 1887
- Hilton v. . FondaNew York Court of Appeals · 1881
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Western New York & Pennsylvania Railway Co. v. City of BuffaloNew York Supreme Court · 1941