Supplementary Proceedings for Collection of a Tax v. Beauty Spring Water Co.
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered July 6, 1909, which reversed an order of the Lewis County Court vacating an order for the examination of the officers of the Beauty Spring Water Company in a proceeding under section 259 of the Tax Law to enforce the collection of a tax.
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Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered July 6, 1909, which reversed an order of the Lewis County Court vacating an order for the examination of the officers of the Beauty Spring Water Company in a proceeding under section 259 of the Tax Law to enforce the collection of a tax. The following questions were certified : “ 1. Was the item of seventeen and sixty-six one-liundredths dollars -for the expense of maintenance and for principal and interest on bonds, on account of the municipal water system a lawful…
1Opinion of the CourtGray, J.
This is a motion to vacate an order, which was made under section 259 of the Tax Law for the examination of the defendant, an incorporated water company, upon its failure to pay its portion of the general tax levied by the municipality of Lyons Falls, in this state, upon the taxable property within its corporate limits. The motion was granted by the county judge; but, upon appeal to the Appellate Division, in the fourth department, the order was reversed and the motion to vacate the order for examination of the defendant denied.
The order appealed from should be affirmed, upon the ground that…
2Cases cited1 opinion
- Mercantile Nat. Bank v. . Mayor, Etc., of N.Y.New York Court of Appeals · 1902
3Cited by1 opinion
- Beauty Spring Water Co. v. Village of Lyons FallsAppellate Division of the Supreme Court of the State of New York · 1912