Robinson v. Cook

District of Columbia Court of Appeals

Robinson v. Cook

9 D.C. 191

CourtDistrict of Columbia Court of Appeals

DecidedApril 15, 1875

DocketNo. 4157

StatusPublished

Cited by1 cases

This text of 9 D.C. 191 (Robinson v. Cook) is published on Counsel Stack Legal Research, covering District of Columbia Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Robinson v. Cook, 9 D.C. 191 (D.C. 1875).

Pincite

Opinion

Mr. Justice Wylte

delivered the opinion of the court substantially as follows:

Mrs. Robinson, the complainant, was the owner of the [194]*194property at the time the assessment was made, and the dwelling-house thereon was not then completed. It was, however, included in the valuation of the property. By an old law of the corporation of Washington, relating to the assessment of taxable property, it was provided that no new building or addition should be assessed, and valued, and returned until it was actually completed and ready for occupancy. That ordinance was disregarded in this case, and we think properly so. Subsequent legislation superseded that ordinance. The' act of Congress under which this tax was levied adopted the then assessed value of the property, and entirely omitted to exempt unfinished buildings. We are also of opinion that as the complainant had an opportunity to appeal from the assessment, if there was any error in the valuation, to the board of appeal, she ought to have pursued that course.

The bill must be.dismissed.

Free access — add to your briefcase to read the full text and ask questions with AI

Mr. Justice Wylte

delivered the opinion of the court substantially as follows:

Mrs. Robinson, the complainant, was the owner of the [194]*194property at the time the assessment was made, and the dwelling-house thereon was not then completed. It was, however, included in the valuation of the property. By an old law of the corporation of Washington, relating to the assessment of taxable property, it was provided that no new building or addition should be assessed, and valued, and returned until it was actually completed and ready for occupancy. That ordinance was disregarded in this case, and we think properly so. Subsequent legislation superseded that ordinance. The' act of Congress under which this tax was levied adopted the then assessed value of the property, and entirely omitted to exempt unfinished buildings. We are also of opinion that as the complainant had an opportunity to appeal from the assessment, if there was any error in the valuation, to the board of appeal, she ought to have pursued that course.

The bill must be.dismissed.

Cite This Page — Counsel Stack

Bluebook (online)

9 D.C. 191, Counsel Stack Legal Research, https://law.counselstack.com/opinion/robinson-v-cook-dc-1875.

Opinion

Related

Cite This Page — Counsel Stack