Legal Opinion

Osterhoudt v. Board of Supervisors

New York Court of Appeals

Decided March 3, 1885PublishedCited by 48 opinions

Appeal from judgment of the General Term of the Supreme Court, in the third judicial department, entered upon an order made May 2,1882, which affirmed a judgment in favor of plaintiffs, entered upon the report of a referee. The nature of the action and the material facts are stated in the opinion. An action in equity will not lie to restrain the levying and collection of the tax or audits named in the complaint.

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Appeal from judgment of the General Term of the Supreme Court, in the third judicial department, entered upon an order made May 2,1882, which affirmed a judgment in favor of plaintiffs, entered upon the report of a referee. The nature of the action and the material facts are stated in the opinion. An action in equity will not lie to restrain the levying and collection of the tax or audits named in the complaint. The plaintiffs, as tax payers, have no standing in court to maintain the action. (3 Denio, 117 ; 33 Barb. 603; 26 id. 118.) The body whose action is sought to lie reviewed is a…

1Opinion of the CourtAndrews, J.

There is a defect of parties fatal to the judgment. The action was brought under the provisions of chapter 161 of the Laws of 1872, as amended by chapter 526 of the Laws of 1879, by the plaintiffs, as tax payers of the town of Kingston, against the board of supervisors of Ulster county and the town auditors of the town, to vacate certain audits of town accounts, made by the bbard of town auditors at its annual meeting in November, 1879, in favor of a- large number of individuals, amounting in the aggregate to the sum of $17,-120.09, and to restrain the board of supervisors from levying upon…

2Cases cited1 opinion

  1. Van Epps v. Van DeusenNew York Court of Chancery · 1833

3Cited by48 opinions

  1. Mahr v. Norwich Union Fire Insurance SocietyNew York Court of Appeals · 1891
  2. O'Connor v. IrvineCalifornia Supreme Court · 1887
  3. Greene v. . KnoxNew York Court of Appeals · 1903
  4. Bolton v. DonavanNorth Dakota Supreme Court · 1900
  5. Steinbach v. Prudential Insurance Co. of AmericaNew York Court of Appeals · 1902

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