7 N.Y.S. 187 | N.Y. Sup. Ct. | 1889
The plaintiff resided for a number of years prior to January 1, 1884, in the Seventh ward of the city of Rochester. At about the last-named date he removed into the Fourth ward of that city, and continued there to reside until December of that year, when he removed to the state of Michigan. The assessment against him for personal property was made in the spring of 1884 for the sum of $50,000. He was also assessed at the same time for the value of a house and lot in Tracy park in the Seventh ward. The fact of the plaintiff’s removal from the Seventh ward to the Fourth ward was gen-
There is no question but that the plaintiff was the owner of personal property of the amount estimated by the assessors in the spring of 1884; but there was no proof that the plaintiff knew that he was assessed for the same in the Seventh ward before the rolls were completed and had been delivered to the city treasurer in the month of July. Irrespective of the question whether the plaintiff can be relieved of this assessment upon the personal property by reason of its being levied in the Seventh ward instead of the Fourth, there appears to be a cogent reason why the judgment entered upon the report of the referee should be affirmed. The power of the city treasurer to sell land for delinquent taxes is derived solely from section 94 of the city charter, which provides that the lands may be sold summarily when charged by taxes which have been due and unpaid for more than 30 days previous to .the last Thursday in March. Our attention has been called to no statute, and we know of none, which, in the city of Rochester, makes the imposition of a tax for personal property directly chargeable upon the real estate, so as to enable the city treasurer, without further proceedings, to sell the real estate in order to collect the same. Under section 91 of the city charter the treasurer is authorized to issue warrants for the collection of personal taxes so assessed, and, if no personal property is found by the collector into whose hands the warrant is placed, he shall return the warrant unsatisfied as to the tax in question. There are special proceedings provided by law for the collecting of such taxes, (chapter 318 of the Laws of 1842, and chapter 361 of the Laws of 1867;) but the city treasurer cannot, in the first instance, as has been attempted to be done in this case, add to the charge upon the real estate the tax for personal property, and enforce the same as a charge against the land owned by the person so taxed as though it was an assessment on the land itself. The judgment should be affirmed. All concur.