Moss Estate, Inc. v. Town of Ossining
New York Court of Appeals
The Town Board had no authority to include the amount of outstanding certificates of indebtedness under “ estimated revenues ” in the 1934 tax levy. (L. 1933, ch. 96.) Paragraph b of subdivision 2 of section 112 of the Town Law (Cons. Laws, ch. 62), as construed by the Appellate Division, is invalid. (Dane v. Jackson, 256 U. S. 589; County of Santa Clara v. Southern Pac. R. Co., 18 Fed.
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The Town Board had no authority to include the amount of outstanding certificates of indebtedness under “ estimated revenues ” in the 1934 tax levy. (L. 1933, ch. 96.) Paragraph b of subdivision 2 of section 112 of the Town Law (Cons. Laws, ch. 62), as construed by the Appellate Division, is invalid. (Dane v. Jackson, 256 U. S. 589; County of Santa Clara v. Southern Pac. R. Co., 18 Fed. Rep. 385; Van Brocklin v. Tennessee, 117 U. S. 151; Shaffer v. Carter, 252 U. S. 37; Cache County v. Jensen, 21 Utah, 206; People ex rel. Carr v. C. & N. W. Ry. Co., 322 Ill. 150; Wayne County Sav. Bank v.…
1Opinion of the CourtCrouch, J.
The plaintiff seeks to recover a portion of the 1934 general town tax paid by it under protest. The payment was not voluntarily made. (Adrico Realty Corp. v. City of New York, 250 N. Y. 29.)
The defendant is a town in Westchester county. Its system of taxation, with the incidental matters of borrowing money against unpaid taxes and repaying the same, is embodied in chapter 105 of the Laws of 1916, a special statute hereinafter referred to as the Westchester Law, and in sections 96 and 96-a of the Tax Law (Cons. Laws, ch. 60).
Under that system, the defendant is required in the first instance to…
2Cases cited2 opinions
- Adrico Realty Corp. v. City of New YorkNew York Court of Appeals · 1928
- Buffalo Cemetery Assn. v. . City of BuffaloNew York Court of Appeals · 1889
3Cited by3 opinions
- Union Free School District No. 3 v. Town of RyeAppellate Division of the Supreme Court of the State of New York · 1939
- Town of Irondequoit v. County of MonroeNew York Supreme Court · 1935
- Socci v. StoneAppellate Division of the Supreme Court of the State of New York · 1986