Legal Opinion

People Ex Rel. Erie Railroad v. Board of Supervisors

New York Court of Appeals

Decided October 13, 1908PublishedCited by 3 opinions

Appeal from an order of the Appellate Division of the Supreme Court in the fourth judiéis! department, entered May 7, 1908, which affirmed an order of Special Term granting a motion for a peremptory writ of mandamus to compel the defendant to audit and direct the repayment to the relator of certain excess taxes theretofore paid by it. The facts, so far as material, are stated in the opinion.

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Appeal from an order of the Appellate Division of the Supreme Court in the fourth judiéis! department, entered May 7, 1908, which affirmed an order of Special Term granting a motion for a peremptory writ of mandamus to compel the defendant to audit and direct the repayment to the relator of certain excess taxes theretofore paid by it. The facts, so far as material, are stated in the opinion. The relator is not entitled to a refund of the school and highway taxes under section 256 of the Tax Law from the county of Erie or the town of Alden, or either of them. (L. 1867, ch. 694; L. 1883, ch.…

1Opinion of the CourtWerner, J.

The relator, the Erie Railroad Co., seeks in this proceeding to obtain from the board of supervisors of Erie county the repayment of a certain proportion of the taxes paid by it, under assessments levied upon its property in the town of Alden, Erie county, during the years 1899, 1900 and 1901. The Supreme Court, in three separate certiorari proceedings instituted for the purpose of reviewing the assessments in question, reduced the amounts thereof, and by orders dated December 16th, 1901, made pursuant to the provisions of section 256 of the Tax Law, directed the board of supervisors to…

2Cases cited5 opinions

  1. People Ex Rel. Myers v. . BarnesNew York Court of Appeals · 1889
  2. Pakas v. . HollingsheadNew York Court of Appeals · 1906
  3. People ex rel. Eckerson v. Board of EducationAppellate Division of the Supreme Court of the State of New York · 1908
  4. People ex rel. New York Central & Hudson River Railroad v. MatthiasAppellate Division of the Supreme Court of the State of New York · 1903
  5. People ex rel. Peck v. Town BoardAppellate Division of the Supreme Court of the State of New York · 1898

3Cited by3 opinions

  1. People Ex Rel. Wessell, Nickel & Gross v. CraigNew York Court of Appeals · 1923
  2. People ex rel. Oswego Falls Corp. v. FosterAppellate Division of the Supreme Court of the State of New York · 1937
  3. People ex rel. Hunter Arms Co. v. FosterAppellate Division of the Supreme Court of the State of New York · 1936

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