New York Court of Appeals
E. Darwin Litchfield v. Samuel Vernon, Appellant; the People Ex Rel., Stephen Crowell…
September 24, 186941 N.Y. 123
Summary
The Court held that the 1859 act authorizing assessments was a valid exercise of the taxing power, that the subsequent 1860 and 1863 statutes were valid, but reversed the judgment because the plaintiff failed to produce competent evidence that a majority of landowners had petitioned the council as required, ordering a new trial.