New York Supreme Court May 23, 1890 (Butler v. City of Oswego)

lead-opinion

Williams, J.

The only ground upon which the plaintiff, under the evidence, could claim the assessment to be illegal, was, that William Averill, to whom it was made, was a non-resident of the city of Oswego. There was no proof the person to whom it was assessed was not the owner, and it. was not shown whether the property was occupied or not.