New York Court of Appeals
The People Ex Rel. Charles R. Westbrook, Appellants v. the Board of Trustees of the Village of Ogdensburgh…
January 5, 187248 N.Y. 390
Summary
The Court of Appeals affirmed the lower court's judgment upholding the village trustees' assessment of $30,000 of personal property to the agents of a non‑resident creditor. It held that the trustees were authorized by the village charter and general taxation law to assess property omitted from the town roll, including money, household furniture, and contracts for land, and that chapter 371 of the Laws of 1851 applies only to towns, not villages.