Williams v. . Board of Supervisors
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court, in the fourth judicial department, reversing an order of the County Court of Wayne county, which directed the board of supervisors of said county to refund a tax upon personal property alleged to have been illegally assessed against plaintiff, as agent. (Reported below, 14 Hun, 343.) The facts appear sufficiently in the opinion.
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Appeal from order of the General Term of the Supreme Court, in the fourth judicial department, reversing an order of the County Court of Wayne county, which directed the board of supervisors of said county to refund a tax upon personal property alleged to have been illegally assessed against plaintiff, as agent. (Reported below, 14 Hun, 343.) The facts appear sufficiently in the opinion. Chapter 695 of the Laws of 1871 authorizes the county court to order the supervisors to return the amount collected of any tax illegally assessed.. (In re N. Y. Catholic Protectory, 8 Hun, 91; 71 N. Y., 485,…
1Opinion of the CourtEapallo, J.
The order of the county court, which directed the refunding of the tax claimed by the appellant to have been illegally assessed and levied, was reversed by the Supreme Court at General Term, on the ground that the county court had no authority to order the refunding of the tax, and that the determination of the assessors was conclusive unless reversed on certiorari. Eo opinion was expressed as to the legality of the tax.
The illegality complained of was that the property was by law exempt from taxation. This court is unanimously of opinion that if such exemption is made out, the assessors had…
2Cases cited1 opinion
- Matter of New York Catholic ProtectoryNew York Court of Appeals · 1879
3Cited by26 opinions
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- In re the Estate of JeffersonSupreme Court of Minnesota · 1886
- In re CooganNew York Supreme Court · 1899
- State v. Scottish-American Mortgage Co. of EdinburghSupreme Court of Minnesota · 1899
- Boardman v. . B'd of Sup'rs of Tompkins Co.New York Court of Appeals · 1881
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