Legal Opinion · Dissent

Village of Elmira Heights v. Town of Horseheads

New York Court of Appeals

Decided July 19, 1932Published

1Dissent

Under the authority of Strough v. Board of Supervisors (119 N.Y. 212) and City of Buffalo v. County of Erie (88 Misc Rep. 591, opinion by Judge WHEELER; affd., 171 App. Div. 973, and220 N.Y. 620) this action can be maintained by the village of Elmira Heights to recover from the town of Horseheads the amount of money which the County Treasurer by mistake paid to the town instead of to the village, pursuant to section 219-h of the Tax Law (Cons. Laws, ch. 60).

The interest amounts to quite a sum — $11,422.07. Interest on $3,984.48 ran from July 17, 1923; on $15,657.02, from August 14, 1924; and…

2Cases cited8 opinions

  1. Southwick v. First National Bank of MemphisNew York Court of Appeals · 1881
  2. Strough v. Board of Supervisors of Jefferson CountyNew York Court of Appeals · 1890
  3. Excelsior Terra Cotta Co. v. . HardeNew York Court of Appeals · 1905
  4. Gould v. EmersonMassachusetts Supreme Judicial Court · 1894
  5. City of Buffalo v. County of ErieNew York Supreme Court · 1915

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