New York Court of Appeals

Andrew Barhyte v. . Sylvenus Shepherd and Alfred Vose.

March 5, 186635 N.Y. 238

Summary

The New York Court of Appeals reversed the County and Supreme Courts and affirmed the justice of the peace's nonsuit, holding that assessors act judicially in determining a minister's exemption from taxation and are immune from damages even if they err, provided they have jurisdiction over the person and property.