N.Y. Supreme Court Reports

N.Y. Supreme Court Reports

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1874 edition. Excerpt: ...have done their duty. There is no evidence that it was not done. The aflidavits of the assessors attached to the roll is not evidence that this deduction was not made. The form of that aflidavit is prescribed by the statute. Matters not thereby covered are protected by the duty of the assessor under the law and their oath of oflicc. This case is like that of a minister of the gospel, entitled to certain exemptions from assessment and taxation. It has been decided that such exemption and deduction need not appear upon the roll. Presser v. Secor, 5 Barb. 607, overruled in Brown v. Smith, 24 id. 419. The contrary doctrine to that of Prosser v. Secor has since been held in a. case from Tioga county, Barhyte v. Shepherd, 35 N. Y. 238, referred to in Bell V. Pierce, 48 Barb. 51. The same principle applies to the case of the person entitled to exemption or deduction from his personal property for debts owing y by him.. The assessors having jurisdiction oflthe person and of the subjectmatter will be presumed to have acted legally unless the contrary distinctly appears. In this instance the contrary does not distinctly appear and can scarcely be guessed out. But the affidavit of Burgher shows affirmatively that such deduction was in fact made by the assessors, and that the assessment is correct and as the law requires. If these conclusions could be doubtful the court is still of the opinion that it is not a "manifest clerical or other error," to be corrccted by these proceedings under the Laws of 1869 and 1871. In The People ea: rel. v. S-upervisors of Ulster, 63 Barb. 83, it is held that the act of 1871 is prospective only in its effect and does not apply to taxes assessed prior to its passage. Under this decision the order in...show more

Product details

  • Paperback | 310 pages
  • 189 x 246 x 17mm | 558g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236779193
  • 9781236779199