Lorillard v. . the Town of Monroe
New York Court of Appeals
The action was commenced by Lorillard in the supreme court against the town of Monroe, in the county of Orange, to recover about §485, alleged to have 'been erroneously assessed as taxes upon lands owned by him, by the assessors of the town, and collected from him by its collector of taxes.
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The action was commenced by Lorillard in the supreme court against the town of Monroe, in the county of Orange, to recover about §485, alleged to have 'been erroneously assessed as taxes upon lands owned by him, by the assessors of the town, and collected from him by its collector of taxes. The complaint alleged that from the year 1844 to 1850 the plaintiff owned a tract of uncultivated and unoccupied land of about ten thousand acres, of which about seven thousand acres were situate in the town of Monroe, Orange county, and about three thousand in the ■ county of Rockland. That in the year…
1Opinion of the CourtDenio, J.
If this action can be maintained, it will be, by assuming that the town is a corporate body, that the assessment and collection of taxes is a corporate act, and that the assessors and collectors of taxes, when performing them duties as such, are to be regarded as the servants and agents of the town as a corporation, and by applying to these premises the maxim of the common law that the master, or principal, is responsible for the acts of those he employs or appoints, while they are acting within the scope of their employment.
The several towns in this state are corporations for certain special…
2Cited by81 opinions
- Maxmilian v. . MayorNew York Court of Appeals · 1875
- Osterhoudt v. . RigneyNew York Court of Appeals · 1885
- City of Detroit v. BlackebyMichigan Supreme Court · 1870
- Augustine v. Town of BrantNew York Court of Appeals · 1928
- People Ex Rel. Einsfeld v. . MurrayNew York Court of Appeals · 1896
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