Case Name: MITTENDORF v. DUNSCOMB et al.
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1906-06-08
Citations: 99 N.Y.S. 306
Docket Number: 
Parties: MITTENDORF v. DUNSCOMB et al.
Judges: 
Reporter: West's New York Supplement
Volume: 99
Pages: 306–306

Head Matter:
MITTENDORF v. DUNSCOMB et al.
(Supreme Court, Appellate Division, Second Department.
June 8, 1906.)
Taxation—Erroneous Assessment.
An assessment on the nonresident list of land occupied by a resident Is void.
Appeal from Special Term, Westchester County.
• Action by William F. Mittendorf against S. Whitney Dunscomb, Jr., and others. From a judgment for defendants, plaintiff appeals.
Reversed.
Suit to cancel a lease of land for nonpayment of taxes.
The land was assessed on the nonresident list for 1898 in the town of Cortlandt, Westchester county. The owner resided in the city of New York, but the land was occupied by a resident of the town.
Argued before WOODWARD, JENKS, HOOKER, RICH, and GAYNOR, JJ.
Nathan P. Bushnell, for appellant.
S. Whitney Dunscomb, Jr., for respondents.

Opinion:
GAYNOR, J.'
An assessment on the nonresident list of land occupied by a resident is void. Stewart v. Crysler, 100 N. Y. 378, 3 N. E. 471.
The judgment should be reversed.
Judgment reversed, and new trial granted; costs to abide the event. All concur.