 | John J. O'Meara - Municipal finance - 1894 - 358 pages
...is at " a sum which the majority of the assessors decide to be the true value thereof, and at which they would appraise the same in payment of a just debt due from a solvent debtor " ; in Virginia, at the cash value, which is ascertained by fixing the value thereof upon the usual... | |
 | William Weeks Morrill - Electric utilities - 1895 - 932 pages
...assessors in a separate column in their assessment roll. The assessors are to estimate and assess the land at its full and true value as they would appraise...payment of a just debt due from a solvent debtor. This is the manner provided by law for the assessment of lands of a resident owner. What is the full... | |
 | Robert Cushing Cumming - Taxation - 1896 - 622 pages
...certificate of the assessors stated that they had estimated the value of the real estate at a sum at which they would appraise the same in payment of a just debt due from a solvent " creditor." Held, that the substitution of " creditor " for " debtor," as it appeared in the copy,... | |
 | Marcus Tullius Hun - Law reports, digests, etc - 1888 - 770 pages
...assessed as that of individuals (1 ES, 389, 390, § 6), "at its full and true value as the assessors would appraise the same in payment of a just debt due from a solvent debtor." (Id., 393, § 17.) Its " rights and privileges," granted by the village of Olean, are not taxable.... | |
 | Marcus Tullius Hun - Law reports, digests, etc - 1881 - 816 pages
...the words "the assessed value thereof," for the words " the full and true value thereof, and at which they would appraise the same in payment of a just debt due from a sol vent debtor," the omission of the words ''full and true," before the words "value thereof," and... | |
 | New York (State). Supreme Court. Appellate Division - Law reports, digests, etc - 1898 - 746 pages
...statutory rule (2 RS [9th ed.] 1685, £ 17). that assessors shall estimate and assess all property "at its full and true value," as they would appraise...payment of a just debt, due from a solvent debtor, can best be observed by a determination based upon the two elements of the earning capacity of the... | |
 | Law reports, digests, etc - 1899 - 1248 pages
...sonal property for the purposes of taxation has always been substantially the same. It is as follows: "All real and personal estate liable to taxation shall...payment of a just debt due from a solvent debtor." 1 Rev. St. c. 13. tit. 2, art. 2, § 17, re-enacted in Laws 1896, c. 908, § 21 (General Tax Law).... | |
 | Law reports, digests, etc - 1899 - 1242 pages
...estate. Under the Revised Statutes, assessors are required to assess such real estate "at its just and true value as they would appraise the same in payment of a just debt due from a solvent debtor." Under the act governing assessments in the city of New York, it was the duty to assess "at the sum... | |
 | New York (State). Courts - Law reports, digests, etc - 1899 - 954 pages
...estate. Under the Revised Statutes assessors are required to assess such real estate " at its just and true value as they would appraise the same in payment of a just debt due fro>ua solvent debtor." Under the act governing assessments in the city of New York it was the duty... | |
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All real and personal estate liable to taxation shall be estimated and assessed by the assessors at its full and true value, as they would appraise the same in payment of a just debt due from a solvent debtor. 
