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Reports of Cases (Volume 92)

Reports of Cases (Volume 92)


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This historic book may have numerous typos, missing text or index. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. 1883. Not illustrated. Excerpt: ... Opinion of the Court, per Finch, J. suit at law against them, or against those who take the further steps toward collection based upon their action. {Barhyte v. Shepherd, 35 N. Y. 238; Swift v. City ofPoughkeepsie, 37 id. 511; Buffalo cfe S. L. R. R. Co. v. Supervisors of Erie Co., 48 id. 93; People v. Trustees of Ogdensburgh, id. 390.) The assessors deliver their rolls to the supervisors, who are thereupon required to equalize the valuations between the several towns so that they shall bear a just relation to each other. This duty is also judicial. The precise question was deter-* mined in Bellinger v. Gray (51 N. Y. 610). And what their duty is as between the towns of their county is exactly the duty of the State board as between the several counties. That duty is, therefore, of a judicial character, and if they have acquired jurisdiction, any error in their judgment, or mistake in their conclusions can be asserted only in some direct proceeding for a review. The State board is composed ot the State assessors and the commissioners of the land office. (Laws of 1859, chap. 312.) The former are required to visit every county in the State once in two years for the purpose of ascertaining the character of the valuations, and the real value of lands assessed. They are authorized to swear and examine witnesses; all papers and records are open to their scrutiny; and local officials are required to furnish them every needed information. The knowledge thus acquired they are directed to put in the form of a written digest for the use of the board of equalization, and the latter, acting upon its own knowledge, and that thus obtained, is required, on the first Tuesday in September in each year, to meet in the city of Albany, for " the purpose of examining and revising the ...


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Product Details
  • ISBN-13: 9781235220654
  • Publisher: General Books
  • Publisher Imprint: General Books
  • Height: 246 mm
  • No of Pages: 262
  • Spine Width: 14 mm
  • Width: 189 mm
  • ISBN-10: 1235220656
  • Publisher Date: 10 Jan 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 472 gr


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