Magrum v. Village of Williamsville

The act (Laws of 1933, chap. 601) is unconstitutional for two reasons: First, the act is a'local act and its title gives no intimation of the creation of an obligation on the part of the village to repay money that was collected for taxes duly levied and assessed under the General Village Law. (N. Y. Const. art. 3, § 16; Parfitt v. Furguson, 159 N. Y. 111; Economic P. & C. Co. v. City of Buffalo, 195 id. 286; Willis v. City of Rochester, 219 id. 427; Matter of Dean, 230 id. 1; Gaynor v. Village of Port Chester, 231 id. 451.) Second, the act is in contravention of article 3, section 18, of the…