Legal Opinion · Concurrence

In re Baumgarten

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

Decided July 1, 1899Published

Appeal by the Board of Supervisors of Erie county from an order of the County Court of Erie county, entered in the office of the clerk of the county of Erie on the 31st day of May, 1898, directing the paid' board of supervisors to refund to the petitioner the sum of forty-three dollars and fifty-four cents, being the proportionate part of taxes paid by her on property purchased by her with pension money, and exeirqit from taxation.

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Appeal by the Board of Supervisors of Erie county from an order of the County Court of Erie county, entered in the office of the clerk of the county of Erie on the 31st day of May, 1898, directing the paid' board of supervisors to refund to the petitioner the sum of forty-three dollars and fifty-four cents, being the proportionate part of taxes paid by her on property purchased by her with pension money, and exeirqit from taxation. Theresa Baumgarten, as the widow of Joseph Baumgarten, has been since October 27, 1864, a pensioner of the United States, at the rate of eight dollars per month…

1Concurrence

Hardin, P. J. (concurring):

The petitioner refers to and relies upon section 16 of chapter 686: of the Laws of 1892 for the relief which she sought in her application to the County Court for an order requiring the supervisors, to refund the alleged excessive taxes paid by her.

In her petition she states her ownership of a house and lot, which was assessed, on Love joy street, in the city of Buffalo, and she avers : “ That all of the moneys paid for said lot and house, except the sum of about $180.00, was derived from and consisted of the-pension moneys so received by her as aforesaid. That said…

2Cases cited7 opinions

  1. Hermance v. Board of SupervisorsNew York Court of Appeals · 1877
  2. People Ex Rel. Pells v. Board of SupervisorsNew York Court of Appeals · 1875
  3. Broderick v. City of YonkersAppellate Division of the Supreme Court of the State of New York · 1897
  4. In re the Buffalo Mutual Gas Light Co.New York Court of Appeals · 1894
  5. Lapolt v. MaltbyNew York County Court, Sullivan County · 1894

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