In re Lewis

By the Court, Ingraham, J.

An application was made to Judge Clerks to vacate the assessment in this case, under the act of 1858. (Laws of 1858, ch. 338.) Testimony was taken before that justice, and afterwards, on a hearing before another justice, the application was denied. The petitioner appealed from that order.

The provisions of the act of 1858, in most of the applications under it for relief, are not properly understood. They are only intended to relieve against fraud, or legal irregularity in the proceedings relative to an assessment, or the proceedings - to collect the same. - Keeping in…