Legal Opinion

Lancaster Sea Beach Improvement Co. v. City of New York

Appellate Division of the Supreme Court of the State of New York

Decided March 20, 1914Published

Appeal by the plaintiff, Lancaster Sea Beach Improvement Company, from a judgment of the Supreme Court in favor of the defendant, entered in the office of the clerk of the county of Queens on the 17th day of July, 1913, upon the decision of the court dismissing the complaint upon the merits after a trial before the court without a jury at the Queens County Trial Term.

1Opinion of the Court

Jenks, P. J.:

This action was begun in 1912 to recover the amount paid by the plaintiff to relieve its lands from an advertised salé therefor for the taxes for 1899. It was tried by the court without a jury. At the close of the case the plaintiff was dismissed *471on the merits and appeals from the judgment. The contention of the plaintiff is that the tax was illegally imposed. As the result of the procedure now attacked by the plaintiff the plaintiff substantially has but paid the tax, and the rule that governs the disposition of this kind of action is perhaps not as stringent as that which would…

2Cases cited18 opinions

  1. Downing v. RugarNew York Supreme Court · 1839
  2. Tingue v. . Village of Port ChesterNew York Court of Appeals · 1886
  3. Haight v. . Mayor, Etc., of City of N.Y.New York Court of Appeals · 1885
  4. Doughty v. HopeNew York Court of Appeals · 1848
  5. People Ex Rel. Thomson v. . FeitnerNew York Court of Appeals · 1901

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