...money on the first day of April ; and the listers shall appraise each item of such property at such sum as they would appraise the same in payment of a just debt due from a solvent debtor, having regard to the current value of such property, and the sales thereof other than auction sales...

...actual value thereof in money, and at about two-thirds the value at which they would then have appraised the same in payment of a just debt due from a solvent debtor, and set the same in said grand lists at such estimated and appraised valuation. There was no evidence...

...proportion as that of other property," the question is : has it been assessed at its full and true value, as they would appraise the same in payment of a just debt due from The People ex rcl. The Albany and Greenbush Bridge Co. agt. Weaver. a solvent debtor ? It does not...

...formulated In the Revised Statutes is that "all real and personal estate shall be estimated by the assessors at Its just and full value, as they would appraise...payment of a Just debt due from a solvent debtor" (1 Rev. St p. 383, § 17; Laws 1851, c. 176), and under the consolidation act (section 814) It is to be...

...taken by the taxpayer; by requiring the listers to appraise the property inventoried at such a sum as they would appraise the same in payment of a just debt due from a solvent debtor; and by making them liable to a penally of $200 if they receive and act upon an inventory not properly...

...their assessment roll. The assessors are to estimate and assess the land at its full and true value ns they would appraise the same in payment of a just debt due from a solventdebtor. This is the manner provided by law for the assessment of lands of a resident owner....

...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." It is undoubtedly true that in the State of New York that law is not fully and completely executed....

...true value in money, and that all taxable property shall be appraised by the listers at such suras as they would appraise the same in payment of a just debt due from a solvent debtor. Listers appended to their list the oath prescribed by Gen. St. c. 83, ; 83. Held, that the oath was...

...requires the selectmen to appraise all taxable property for taxation "at Its full and true value In money, as they would appraise the same In payment of a Just debt due from a solvent debtor." Pub. St 1901, c. 58, { 1. It further requires them to make oath that. In performing the duty thus imposed...

...taken by the tax payer ; by requiring the listers to appraise the property inventoried at such a sum as they would appraise the same in payment of a just debt due from a sol vent debtor; and by making them -liable to a penalty of $200, if they receive a™ act upon an...