Hermance v. Board of Supervisors
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court, in the third judicial department, affirming an order of the County Court of Ulster county denying an application, under chapter 695 of the Laws of 1871, for an order requiring the board of supervisors of Ulster county to refund a tax alleged to have been illegally assessed and collected.
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Appeal from order of the General Term of the Supreme Court, in the third judicial department, affirming an order of the County Court of Ulster county denying an application, under chapter 695 of the Laws of 1871, for an order requiring the board of supervisors of Ulster county to refund a tax alleged to have been illegally assessed and collected. (Reported below, 10 Hun, 545,) A petition was presented to the court, upon due notice to the board of supervisors, alleging that the petitioners had been illegally and improperly assessed for $10,000 personal property, which they did not own or…
1Opinion of the CourtAllen, J.
There is apparently great diversity of opinion as to the true interpretation of the statute under which these proceedings are instituted. (Laws of 1869, chapter 855, as amended by chapter 695 of the Laws of 1871, and the jurisdiction conferred by it upon county courts and boards of supervisors.) The courts are certainly not in entire harmony, as is very manifest from the reported decisions. (In re Hudson City Savings Institution, 5 Hun, 612; In re N. Y. Catholic Protectory, 8 id., 91; In re Farmers' National Bank, 1 N. Y. S. C. R. [T. & C.], 383; People v. Supervisors of Ulster Co., 65 N. Y.,…
2Cases cited3 opinions
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- Rossiter v. RossiterNew York Supreme Court · 1832
- People Ex Rel. Pells v. Board of SupervisorsNew York Court of Appeals · 1875
3Cited by60 opinions
- In Re the Probate of the Will of RobinsonNew York Court of Appeals · 1911
- National CSS, Inc. v. City of StamfordSupreme Court of Connecticut · 1985
- People v. . RichardsNew York Court of Appeals · 1888
- Ex Parte RoquemoreCourt of Criminal Appeals of Texas · 1910
- State v. SchuchmannSupreme Court of Missouri · 1896
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