Code C. P. chap. 9, tit. 3, art. 1.... 201 Code C. P. § 488, subd. 7.... PAGE. 802 81 602 602 834 660, 834, 835 174, 176 § 723. 91, 96, 757, 758 745, 746 756-758 735, 737 226 201, 204 Cases DETERMINED IN THE APPELLATE DIVISION OF THE SUPREME COURT OF THE State of New York. THE PEOPLE OF THE STATE OF NEW YORK ex rel. ABBOT AUGUSTUS Low, Appellant, v. GEORGE B. WILSON and Others, Assessors of the Town of Colton in the County of St. Lawrence, Respondents. Third Department, May 2, 1906. Tax Law-forest land lying in two tax districts — when same may be taxed in each. Section 10 of the Tax Law, which provides that where a farm or lot is divided by a line between two or more tax districts, and the owner resides thereon, it shall be assessed in the district where he resides, applies only to farms and lots as the same are usually understood, the division of which would be inconvenient. A large tract of forest land of 32,000 acres, lying in two districts, in each of which the owner conducts industries and maintains camps, is not within the meaning of said section 10 and may be taxed in both districts, although the owner's main residence is situated in one district. APPEAL by the relator, Abbot Augustus Low, from a judgment of the Supreme Court in favor of the respondents, entered in the office of the clerk of the county of St. Lawrence on the 17th day of January, 1905, in a proceeding instituted by writ of certiorari under the provisions of the Tax Law to review the proceedings of the respondents in assessing real estate of the relator. William Allaire Shortt, for the appellant. C. S. Ferris and A. X. Parker, for the respondents. APP. DIV.-VOL. CXIII. 1 |