Adams v. Board of Supervisors
Appellate Division of the Supreme Court of the State of New York
Appeal by the -petitioner, Delbert A. Adams, as executor, etc.,, of Lydia M. Wilcox, deceased, from an order of the County Court of Monroe county, entered in the office of the clerk of the county of ■Monroe on the 21st day of January, 189J,; denying his motion for an order directing the hoard of supervisors of Monroe county to refund certain taxes to him, under the provisions of section 16 of chapter 686 of the Laws of 1892. ; The petitioner resides at Brockport and is the…
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Appeal by the -petitioner, Delbert A. Adams, as executor, etc.,, of Lydia M. Wilcox, deceased, from an order of the County Court of Monroe county, entered in the office of the clerk of the county of ■Monroe on the 21st day of January, 189J,; denying his motion for an order directing the hoard of supervisors of Monroe county to refund certain taxes to him, under the provisions of section 16 of chapter 686 of the Laws of 1892. ; The petitioner resides at Brockport and is the sole acting executor of the last will ■ and testament of Lydia. M. Wilcox, deceased, who died some seven years ago, and…
1Opinion of the Court
Hardin, P. J.:
The. assessments mentioned in the petition were illegal and unauthorized. (Trowbridge v. Horan, 78 N. Y. 439; In re Kenworthy’s Estate, 17 N. Y. Supp. 655 ; Cromwell v. McLean, 123 N. Y. 486.) In the last case cited similar assessments were declared to be “ clearly illegal.”
Section 16 of chapter 686 of the Laws of 1892 received construction in Matter of Buffalo Mutual Gas Light Co. (144 N. Y. 228), and the power of the County Court to direct the refunding of an illegal tax was asserted. In the opinion it was said : “ The power to refund taxes illegally or improperly assessed…
2Cases cited11 opinions
- Cromwell v. . MacLeanNew York Court of Appeals · 1890
- Peyser v. Mayor of New YorkNew York Court of Appeals · 1877
- Tripler v. Mayor, Aldermen & CommonaltyNew York Court of Appeals · 1891
- Bruecher v. . Village of Port ChesterNew York Court of Appeals · 1886
- Vanderbeck v. . City of RochesterNew York Court of Appeals · 1890
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In re BaumgartenAppellate Division of the Supreme Court of the State of New York · 1899
- In re ChadwickAppellate Division of the Supreme Court of the State of New York · 1901
- Van Hise v. Board of Supervisors, New York County Courts1897
- In re the Accounting of Lincoln-Rochester Trust Co.New York Surrogate's Court · 1946
- Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902
1 more not listed; retrieve them via the Exa API.