Cohocton Realty Co. v. City of New York

Merrell, J. (dissenting).

Plaintiff herein, Cohocton Realty Company, seeks to recover of the city of New York the sum of $1,489.56, with interest, being the amount of an assessment against its property paid by plaintiff to defendant on January 12, 1931. The payment was made by plaintiff to defendant under protest and after notice of‘the sale of a tax hen against plaintiff’s property on account of the non-payment of said assessment had been advertised.

Plaintiff is the owner of a parcel of real property situate at 413 East Thirty-first street, borough of Manhattan, New York city. Plaintiff’s…