City of Beacon v. County of Dutchess

In this action to recover a real estate tax paid by plaintiff to defendant, plaintiff alleges that the budget of defendant for 1954 contained excessive appropriations and the surpluses in the various funds which could be expected at the close of fiscal year 1953 were underestimated, with the result that the real estate taxes required to be levied were too high and, in fact, could have been eliminated entirely had the surpluses in each fund been estimated correctly. This is an appeal by plaintiff from an order granting defendant’s motion to dismiss the complaint for insufficiency. Order…