Legal Opinion

People ex rel. Wessell v. Craig

Appellate Division of the Supreme Court of the State of New York

Decided February 10, 1922PublishedCited by 1 opinion

Appeal by the defendant, Charles L. Craig, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 23d day of July, 1921, granting relator’s motion for a peremptory writ of mandamus commanding the comptroller of the city of New York to pay to relator the sum of $2,576.10, overpayment made for taxes for year 1920 on lot 1, block 1055, section 4, on land map of borough of Manhattan, city of…

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Appeal by the defendant, Charles L. Craig, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 23d day of July, 1921, granting relator’s motion for a peremptory writ of mandamus commanding the comptroller of the city of New York to pay to relator the sum of $2,576.10, overpayment made for taxes for year 1920 on lot 1, block 1055, section 4, on land map of borough of Manhattan, city of New York.

1Opinion of the Court

Dowling, J.:

The property involved in this proceeding is lot 1, block 1055, section 4, on the land map of the borough of Manhattan, city of New York, being the premises known as 636-638 Tenth avenue in said borough. The amount of the overpayment for the taxes of 1920 thereon was $2,576.10, being the tax imposed on $93,000 improperly included in the assessed valuation of said property as improved and representing the value of machinery and a power plant included therein and which tax was remitted by a majority vote of the tax board on March 16, 1921. Otherwise the facts are identical with those…

2Cases cited1 opinion

  1. People ex rel. Wessell v. CraigAppellate Division of the Supreme Court of the State of New York · 1922

3Cited by1 opinion

  1. Farnsworth v. HydeOregon Supreme Court · 1973

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