17 N.Y.S. 788 | N.Y. Sup. Ct. | 1892
Lead Opinion
It seems that the relator was a resident of Hempstead, L. I., arid as such resident lie paid personal taxes in said town; and it is to be
O’Brien, J., concurs.
Concurrence Opinion
I concur on the ground that it does not conclusively appear that the relator was a resident of the city of Hew York on the 2d day of January, sp as to be made liable to taxation here