City of Ithaca v. Cornell
New York Supreme Court
Appeal from special term, Tompkins county. Action by the city of Ithaca against Frank 0. Cornell to recover a tax of $322 assessed by the common council of plaintiff city against defendant. From an interlocutory judgment sustaining defendant’s demurrer to the complaint, plaintiff appeals. Reversed.
1Opinion of the CourtHardin, P. J.
In chapter 212 of the Laws of 1888 is the act to incorporate the city of Ithaca, and in title 4 and section 4 is a provision that assessors shall return to the common council and file with the clerk a tax roll and assessment of each tax directed to be levied upon the taxable inhabitants and property of said city; and in title 5, § 1, power is given to the common council to raise not exceeding $30,000 “by general tax upon the taxable inhabitants of said city on the property therein liable to .taxation;” and in section 2 power is given to raise a further sum to pay interest on bonds; and in…
2Cases cited8 opinions
- Marie v. . GarrisonNew York Court of Appeals · 1880
- Brownell v. . Town of GreenwichNew York Court of Appeals · 1889
- Rochester Railway Co. v. RobinsonNew York Court of Appeals · 1892
- Litchfield v. McComberNew York Supreme Court · 1864
- Torrey v. WillardNew York Supreme Court · 1889
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3Cited by1 opinion
- Manning v. WellsNew York Supreme Court · 1894