Case ID: ad_42/html/0237-01.html
Source: Caselaw Access Project
Author: {"author": "Nash, J.:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

The Board of Education, Union Free School District No. 1, Town of Randolph, Respondent, v. William R. Henderson, Appellant.
    
      Assessment when it cannot he attached collaterally.
    
    An assessment for the purpose of taxation, made by assessors having jurisdiction of the person assessed, cannot be attacked collaterally.
    Appeal by the defendant, William R. Henderson, from a judgment of the Supreme Court in favor of the plaintiff, entered in the office of the clerk of the county of Cattaraugus on the 17th day of September, 1898, upon the verdict of a jury rendered by direction o.f the court.
    This action was brought to recover the amount of a school tax assessed to the defendant.
    
      Wentworth <& Wentworth, for the appellant.
    ' James G. Johnson, for the respondent.
   Nash, J.:

The evidence is sufficient to support the verdict in favor of the plaintiff, upon the question of the defendant’s residence. Both parties having requested the direction of a verdict, the defendant, as to that question, is concluded.

The assessors having had jurisdiction of the person of the defendant and of his property for the purpose of taxation, their assessment cannot be attacked collaterally. His remedy was to review the assessment by a direct proceeding for that purpose'. (United States Trust Co. v. Mayor, etc., of New Work, 144 N. Y. 488.)

All concurred, except Spring, J., not sitting.

Judgment affirmed, with costs.