People ex rel. Bunge v. Board of Tax Commissioners

Headnote

Assessment for taxation — what property subject to — extent of the State authority — effect of non-residence of the party assessed.

Writs of certiorari to review proceedings of the commissioners in assessing for taxation the respective relators personal estates.

The relators claimed that the greater portion of the personal property for which they were assessed, consisted, at the time of the assessment and application to the assessors for a reduction of the amount assessed, of goods, the product of the United States, which had been and were then being exported from this to foreign countries.

The court at General Term said : “We entertain no doubt that the questions presented by this proceeding are res adjudícala. They are covered and controlled by the case of The People ex rel. Haneman v. The Tax Commissioners ( 10 Hun, 255 ).

“ There is this difference in the application of the relator Bunge, namely, that he is a non-resident. But we think this makes no difference. (See 1 R. S. [6th ed.], 91.)

“The writs should be quashed, with costs.”