Legal Opinion

County of Erie v. Town of Tonawanda

Appellate Division of the Supreme Court of the State of New York

Decided January 15, 1917PublishedCited by 2 opinions

Appeal by the defendant, Town of Tonawanda, from a judgment in favor of the plaintiff, entered in the office of the clerk of Erie county June 29, 1916, overruling a demurrer interposed by the defendant to the amended complaint. Interlocutory judgment affirmed, with costs, with leave to the defendant to plead over within twenty days upon payment of the costs of the demurrer and of this appeal. All concurred, except De Angelis, J., who dissented ip an opinion.

1Opinion of the Court

De Angelis, J. (dissenting):

The action was brought to recover certain moneys collected through the agency of the board of supervisors and the county treasurer of Erie county, received by such county treasurer, belonging to the city of Tonawanda, in the county of Erie, and erroneously paid over by the county treasurer, to the defendant, the town of Tonawanda, in the years 1909 to 1913, inclusive, pursuant to warrants erroneously issued by such board of supervisors, directing such payments. For each of such years pursuant to section 24 of the Tax Law* the tax on the shares of the First National…

2Cases cited3 opinions

  1. People Ex Rel. City of Geneva v. Board of SupervisorsNew York Court of Appeals · 1907
  2. People ex rel. City of Tonawanda v. FitzhenryAppellate Division of the Supreme Court of the State of New York · 1915
  3. City of Utica v. Board of SupervisorsAppellate Division of the Supreme Court of the State of New York · 1905

3Cited by2 opinions

  1. In re the Estate of WeltonNew York Surrogate's Court · 1931
  2. Gilliland v. Lincoln-Alliance Bank & Trust Co.New York Supreme Court · 1932

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