People ex rel. New York Cent. & H. R. R. v. Matthias
Appellate Division of the Supreme Court of the State of New York
Appeal from Special Term, Montgomery County. Certiorari by the people, on relation of the New York Central & Hudson River Railroad Company, against James Matthias and others, as assessors of the town of Amsterdam, Montgomery county, to review a tax assessment. From an order and judgment in favor of relator, as amended, defendants appeal. The proceeding is upon a writ of certiorari to review an assessment, upon the allegation that the same is unequal.
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Appeal from Special Term, Montgomery County. Certiorari by the people, on relation of the New York Central & Hudson River Railroad Company, against James Matthias and others, as assessors of the town of Amsterdam, Montgomery county, to review a tax assessment. From an order and judgment in favor of relator, as amended, defendants appeal. The proceeding is upon a writ of certiorari to review an assessment, upon the allegation that the same is unequal. The property of the relator was assessed by the town assessors at $675,000. By the order and judgment made, this assessment was reduced to…
1Opinion of the CourtSmith, J.
The finding of overvaluation and of the amount thereof is not here questioned. The appellants’ objections here urged are purely legal objections.
i. The final order is challenged for requiring the return to the relator by the town of Amsterdam of the excess of moneys paid for highway taxes and school taxes under the improper assessment. Section 256 of the tax law, chapter 908, p. 884, of the Laws of 1896, assumes to make provision for the return of a tax paid upon an illegal, erroneous, or unequal assessment. It is there provided that the board of supervisors shall audit and allow to the…
2Cases cited2 opinions
- People ex rel. Kendall v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1900
- People ex rel. Manhattan Ry. Co. v. ColemanNew York Supreme Court · 1888
3Cited by1 opinion
- People ex rel. Erie Railroad v. Board of SupervisorsAppellate Division of the Supreme Court of the State of New York · 1908