Legal Opinion

Stetler v. . McFarlane

New York Court of Appeals

Decided March 1, 1921PublishedCited by 37 opinions

Appeal from a judgment, entered January 21, 1918, upon an order of the Appellate Division of the Supreme Court in the second judicial department, reversing a judgment in favor of plaintiff entered upon a decision of the court on trial at Special Term and directing a dismissal of the complaint. The nature of the action and the facts, so far as material, are stated in the opinion.

1Opinion of the CourtCardozo, J.

Taxpayers of Rockland county ask that the defendant, a supervisor, return to the public treasury payments challenged as illegal (General Municipal Law, section 51; Consol. Laws, ch. 24). The board of supervisors of the county audited and allowed the bills. The Special Term held that most of the items now contested were allowed without jurisdiction, and that the defendant must return the moneys illegally received. He and the public, officers who paid him were declared guiltless of willful wrong; the payments had been made and accepted under a mistaken claim of right. Both parties appealed to…

2Cases cited19 opinions

  1. Bank of United States v. DandridgeSupreme Court of the United States · 1827
  2. Osterhoudt v. . RigneyNew York Court of Appeals · 1885
  3. Altschul v. . LudwigNew York Court of Appeals · 1916
  4. Ayers v. . LawrenceNew York Court of Appeals · 1874
  5. Jorgensen v. . SquiresNew York Court of Appeals · 1895

14 more not listed; retrieve them via the Exa API.

3Cited by37 opinions

  1. City of Lowell v. Massachusetts Bonding & InsuranceMassachusetts Supreme Judicial Court · 1943
  2. People Ex Rel. Rand v. . CraigNew York Court of Appeals · 1921
  3. Reub Isaacs & Co. v. CommissionerUnited States Board of Tax Appeals · 1924
  4. Crane v. City of New YorkNew York Supreme Court · 1945
  5. Commonwealth Ex Rel. Shoemaker v. ThomasSupreme Court of Pennsylvania · 1937

32 more not listed; retrieve them via the Exa API.

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