61 N.Y. 261 | NY | 1874
There is no view of this case by which the judgment of nonsuit can be sustained. If there was any doubt as to the fact that the plaintiff resided in the town of Boonville, that question should have been submitted to the jury. If he did reside in the town of Boonville the assessors of the town of Ava had no jurisdiction to make the assessment, and the plaintiff was entitled to recover.
The statute, in a case like this, makes the duties of the assessors very plain, and there can be but little excuse for falling into error. It provides that, "when the line between two towns or wards divides a farm or lot, the same shall be taxed, if occupied, in the town or ward where the occupant resides. If unoccupied, each part shall be assessed in the town in which the same shall lie, and thus, whether such division line be a town line only, or a county line." (1 R.S. [5th ed.], 908, § 4.) It may be said now to be settled, that assessors cannot acquire jurisdiction by deciding that they have it. (Nat. Bk. ofChemung v. City of Elmira,
A new trial must be had.
All concur.
Judgment reversed, and new trial granted.