Legal Opinion

Town of Amherst v. County of Erie

New York Court of Appeals

Decided January 10, 1933PublishedCited by 36 opinions

1Opinion of the CourtHubbs, J.

This action brought by the town of Amherst is to recover of the County of Erie the amount of unpaid taxes on the town roll for the fiscal year beginning January 1, 1931, returned to the County Treasurer by the town tax receiver (hereinafter referred to as collector).

In December, 1930, the plaintiff town board prepared and filed with the Board of Supervisors of the county of Erie a budget of estimated expenses totaling $253,827, which after various additions and deductions left a balance to be collected amounting to $1,170,695.74.

The chairman and clerk of the Board of Supervisors were by…

2Cases cited8 opinions

  1. Bullock v. . CooleyNew York Court of Appeals · 1919
  2. Lorillard v. . the Town of MonroeNew York Court of Appeals · 1854
  3. Wells v. . Town of SalinaNew York Court of Appeals · 1890
  4. Grimmer v. . the Tenement House Dept. of the City of N.Y.New York Court of Appeals · 1912
  5. Village of Kenmore v. County of ErieNew York Court of Appeals · 1930

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3Cited by36 opinions

  1. Mtr. Lezette v. Bd. of Educ., HudsonNew York Court of Appeals · 1974
  2. Matter of 440 E. 102nd St. Corp. v. MurdockNew York Court of Appeals · 1941
  3. County Securities, Inc. v. SeacordNew York Court of Appeals · 1938
  4. Gaynor v. MarohnNew York Court of Appeals · 1935
  5. Union Free School District No. 3 v. Town of RyeNew York Court of Appeals · 1939

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