People ex rel. New York Central & Hudson River Railroad v. Matthias
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, James Matthias and others, as assessors of the town of Amsterdam, Montgomery county, Hew York, from a judgment of the Supreme Court in favor of the relator, entered in the office .of the clerk of the county of Montgomery on the 19th day of August, 1902, upon the report of a referee, as amended by an order entered in said clerk’s office on the 10th day of October, 1902. The proceeding is upon a writ of certiorari to review an assessment upon the…
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Appeal by the defendants, James Matthias and others, as assessors of the town of Amsterdam, Montgomery county, Hew York, from a judgment of the Supreme Court in favor of the relator, entered in the office .of the clerk of the county of Montgomery on the 19th day of August, 1902, upon the report of a referee, as amended by an order entered in said clerk’s office on the 10th day of October, 1902. The proceeding is upon a writ of certiorari to review an assessment upon the allegation that the same is unequal. The property of the relator was assessed by the town assessors at $675,000. By the…
1Opinion of the Court
Smith, J.:
The finding of overvaluation and of the amount thereof is not here questioned. The appellants’ objections here urged are purely legal objections.
First. The final order is challenged for requiring the return to the relator by the town of Amsterdam of the excess of moneys paid for highway taxes and school taxes under the improper assessment. Section 256 of the Tax Law (Laws of 1896, chap. 908) assumes to maké provision for the return of a tax paid upon an illegal, erroneous or unequal assessment. It is there. provided that the board of supervisors shall audit and allow to the…
2Cases cited2 opinions
- People ex rel. Kendall v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1900
- People ex rel. Manhattan Ry. Co. v. ColemanNew York Supreme Court · 1888
3Cited by4 opinions
- People Ex Rel. Erie Railroad v. Board of SupervisorsNew York Court of Appeals · 1908
- Seneca Hotel Corp. v. Board of SupervisorsAppellate Division of the Supreme Court of the State of New York · 1963
- People ex rel. Erie Railroad Co. v. Board of SupervisorsNew York Supreme Court · 1906
- People ex rel. Erie Railroad v. Board of SupervisorsAppellate Division of the Supreme Court of the State of New York · 1908