Butler v. City of Oswego
New York Supreme Court
Appeal from a judgment entered upon a decision by the court, at the Oswego special term, November, 1888, dismissing plaintiff’s complaint with costs. The action was brought to set aside an alleged illegal assessment upon real property, and to recover back taxes and other moneys, paid out on account thereof.
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Appeal from a judgment entered upon a decision by the court, at the Oswego special term, November, 1888, dismissing plaintiff’s complaint with costs. The action was brought to set aside an alleged illegal assessment upon real property, and to recover back taxes and other moneys, paid out on account thereof. The findings of fact by the trial court are in accordance with the evidence in the case, and are substantially as follows: The assessment was made in 1864 upon real estate in the second ward of Oswego, to, and in the name of, one William Averill, and the tax levied thereon. The amount of…
1Opinion of the CourtWilliams, J.
The only ground upon which the plaintiff, under the evidence, could claim the assessment to be illegal, was, that William Averill, to whom it was made, was a non-resident of the city of Oswego. There was no proof the person to whom it was assessed was not the owner, and it. was not shown whether the property was occupied or not. The mere fact it appeared to' have been twice assessed on the same roll, did not show this was the invalid and the other the valid assessment Ror did the fact of the payment of the tax levied upon the other assessment show that was the valid, and this was the invalid,…
2Cases cited3 opinions
- Hilton v. . FondaNew York Court of Appeals · 1881
- Buffalo & State Line Railroad v. Board of SupervisorsCommission of Appeals · 1871
- Johnson v. LearnNew York Supreme Court · 1859