Matter of Douglas v. . Bd. of Supervisors
New York Court of Appeals
Appeal from an order of the Appellate División of the Supreme Court in the second judicial department, entered January 29, 1902, which affirmed an order of the Westchester County Court denying a motion for an order directing the refund to the petitioner of a tax alleged to have been illegally assessed upon his property.
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Appeal from an order of the Appellate División of the Supreme Court in the second judicial department, entered January 29, 1902, which affirmed an order of the Westchester County Court denying a motion for an order directing the refund to the petitioner of a tax alleged to have been illegally assessed upon his property. This was a proceeding to compel the board of supervisors-of Westchester county to refund a tax alleged to have been illegally assessed upon certain property of the appellant. He applied to the County Court for the usual order under the County Law and in his affidavit set forth…
1Opinion of the CourtVann, J.
While the land of the appellant is subject to taxation and should bear its proper proportion of the public burden, unless the reassessment was made in accordance with law, payment of the tax was wrongfully exacted, and the amount thereof should be refunded as required by the County Law (L. 1892, ch. 686, § 16). “ The power to levy assessments exists only where it is distinctly conferred by legislative authority.” (Stebbins v. Kay, 123 N. Y. 31, 35.) The authority relied upon to sustain the reassessment under consideration is an act which applies only to the county of Westchester, passed in…
2Cases cited4 opinions
- Overing v. FooteCommission of Appeals · 1875
- Stebbins v. . KayNew York Court of Appeals · 1890
- People Ex Rel. Barnard v. . WempleNew York Court of Appeals · 1889
- Hagner v. HallAppellate Division of the Supreme Court of the State of New York · 1896
3Cited by11 opinions
- People Ex Rel. American Exchange National Bank v. PurdyNew York Court of Appeals · 1909
- People Ex Rel. Bridgeport Savings Bank v. FeitnerNew York Court of Appeals · 1908
- Trumbull v. PalmerAppellate Division of the Supreme Court of the State of New York · 1905
- Clark v. KirklandNew York Supreme Court · 1908
- Kenford Co. v. Legislature of County of ErieAppellate Division of the Supreme Court of the State of New York · 1974
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