People ex rel. Fleischmann Manufacturing Co. v. Marenus
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, Fleischmann Manufacturing Company, from a judgment of the Supreme Court in favor of the defendants, entered in the office of the clerk of the county of Westchester on the 15th day of February, 1909, upon the decision of the court dismissing a writ of certiorari theretofore granted to review the action of the respondents in assessing that portion of the lands of the relator lying within their school district for school purposes.
1Opinion of the Court
Miller, J.:
In conformity with the general policy of the Tax Law that real property shall be assessed where located, section 63 of title 7 of the Consolidated School Law (Laws of 1894, chap. 556) provides that “ School district taxes shall be apportioned by the trustees upon all real estate within the boundaries of the district.” The question involved on this appeal is whether the case falls within the exception to that general rule, to wit, that “ land lying in one body and occupied by the same person, either as owner or agent for the same principal, or as tenant under the same land*171lord, if…
2Cases cited2 opinions
- People ex rel. Low v. WilsonAppellate Division of the Supreme Court of the State of New York · 1906
- People ex rel. Fleischmann Manufacturing Co. v. MarensNew York Supreme Court · 1908
3Cited by2 opinions
- In Re Advisory Opinion to GovernorSupreme Court of Florida · 1971
- Western New York Water Co. v. City of BuffaloNew York Supreme Court · 1925