United States Supreme Court Cases & Opinions

U.S. Supreme Court

Palmer v. McMahon, 133 U.S. 660 (1890)

Palmer v. McMahon

No. 145

Submitted January 24, 1890

Decided March 3, 1890

133 U.S. 660

ERROR TO THE COURT OF COMMON PLEAS

FOR THE CITY AND COUNTY OF NEW YORK

Syllabus

P. was a resident in the City of New York and a stockholder in a national bank situated there. In 1881, his shares in the bank were assessed at a valuation of $247,636. This valuation was entered by the tax commissioners in the annual Record of Valuations for 1881, a book which was kept open for public inspection from the second Monday of January, 1881, to May 1, 1881, and a public advertisement thereof was made. Before April, 1881, P. appeared before the commissioners and claimed a reduction, and they reduced the valuation to $190,635. On May 1st, the assessment rolls were prepared from that record, with the valuation of

Page 133 U. S. 661

P.'s shares at the latter sum, and he was assessed at that valuation. The tax rolls were completed on this basis, and notice was given that they would be open for inspection. P.'s tax, upon the reduced valuation, was $4,994.63. The tax rolls were confirmed, and due notice was given to all taxpayers that the taxes were due and payable. P. paid $1,310 of this tax, but declined to pay the further sum of $3684.63. The collector of taxes thereupon proceeded against him in the Court of Common Pleas for the City and County of New York under c. 230 of the laws of New York of 1843 for the enforcement of the payment of the sum remaining due. He appeared and answered, and judgment was given against him, which judgment was affirmed by the Court of Appeals, and the case was remanded to the Court of Common Pleas. A writ of error was sued out from this Court to review that judgment.

Held: