Hyzer v. Board of Sup'rs of Ulster County

New York Supreme Court

Hyzer v. Board of Sup'rs of Ulster County

20 N.Y.S. 912, 48 N.Y. St. Rep. 819

DecidedNovember 22, 1892

StatusPublished

This text of 20 N.Y.S. 912 (Hyzer v. Board of Sup'rs of Ulster County) is published on Counsel Stack Legal Research, covering New York Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Hyzer v. Board of Sup'rs of Ulster County, 20 N.Y.S. 912, 48 N.Y. St. Rep. 819 (N.Y. Super. Ct. 1892).

Pincite

Opinion

Herrick, J.

The tax objected to was a tax on forest' preserve lands. Such lands are taxable. Chapter 280, Laws 1886. The moving affidavit, which is not disputed, says that such tax was duly approved by the comptroller and forest commissioners. The proceedings seem°to have been regular all through. -If the proceedings were irregular in any respect, such irregularities should be pointed out. It,is not the case of attempting to enforce a tax upon lands against a citizen, where it is a lien upon his lands, and by ifc. his property may be taken from him. The court will not assume that there-are irregularities, but rather that the public officers have done their duty.

The order should be affirmed, with costs. All concur.

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Herrick, J.

The tax objected to was a tax on forest' preserve lands. Such lands are taxable. Chapter 280, Laws 1886. The moving affidavit, which is not disputed, says that such tax was duly approved by the comptroller and forest commissioners. The proceedings seem°to have been regular all through. -If the proceedings were irregular in any respect, such irregularities should be pointed out. It,is not the case of attempting to enforce a tax upon lands against a citizen, where it is a lien upon his lands, and by ifc. his property may be taken from him. The court will not assume that there-are irregularities, but rather that the public officers have done their duty.

The order should be affirmed, with costs. All concur.

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Bluebook (online)

20 N.Y.S. 912, 48 N.Y. St. Rep. 819, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hyzer-v-board-of-suprs-of-ulster-county-nysupct-1892.