In re Tappen
New York Supreme Court
This is an application to vacate the assessments mentioned and described in the petition herein. The objections to the assessments are as follows: First.—It is objected to all the assessments that they include a charge for assessing. The gross amount charged for assessing is seven hundred and five dollars and seventy-five cents ($70-5.75). Second.—It is objected to all the assessments that they have never been confirmed by the common council.
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This is an application to vacate the assessments mentioned and described in the petition herein. The objections to the assessments are as follows: First.—It is objected to all the assessments that they include a charge for assessing. The gross amount charged for assessing is seven hundred and five dollars and seventy-five cents ($70-5.75). Second.—It is objected to all the assessments that they have never been confirmed by the common council. Third.—It is objected to all the assessments that they do not state the name of the owner or owners, occupant and occupants of the property assessed.…
1Opinion of the CourtMullen, C. J.
It is contended that the sum of eightyse.ven cents, over and above the sum of five per cent, is such a trifle as to fall within the range of the maxim, “ de minimis, etc.,” but if not, still the small excess does not vitiate the assessment. The maxim is so vague in itself as to form a very uncertain ground of proceeding or judging, and it may be almost as difficult to apply it, as a rule in pecuniary concerns, as to the interest which a witness has in the event of a cause; and in such case it cannot apply. Any interest excludes him.
“ The assessment was therefore unauthorized and void. “If the…
2Cases cited4 opinions
- People Ex Rel. McConvill v. HillsNew York Court of Appeals · 1866
- Town of Fishkill v. Fishkill & Beekman Plank Road Co.New York Supreme Court · 1856
- The Steamer Oregon v. RoccaSupreme Court of the United States · 1856
- Platt v. StewartNew York Supreme Court · 1850
3Cited by2 opinions
- City of Atchison v. PriceSupreme Court of Kansas · 1891
- Hone v. LockmanNew York Surrogate's Court · 1879