In re Wood
Appellate Division of the Supreme Court of the State of New York
Appeal by The City of New York and Bird S. Coler, as comptroller of said city, from an order of the Supreme Court, made at the Queens County Special Term and entered in the office of the clerk of the county of Kings on the 14th day of October, 1898, directing the cancellation of certain taxes levied in Long Island City in 1897.
1Opinion of the Court
Woodward, J.:
This proceeding was brought under the provisions of chapter 656 of the Laws of 1886, a local statute applicable to Long Island City only, which provides that “ Where the invalidity or irregularity of any tax or assessment, or water rates or rents appears upon the face of the proceedings, any party in interest may apply by petition to *364any court of competent jurisdiction for an order canceling the same; said court shall require a reasonable notice to be given to said city of such petition, and shall hear the proofs and allegations of the parties, and shall, in case such…
2Cases cited1 opinion
- Sanders v. . DownsNew York Court of Appeals · 1894
3Cited by2 opinions
- Fulton v. . KrullNew York Court of Appeals · 1910
- Clinton v. KrullAppellate Division of the Supreme Court of the State of New York · 1908