Village of Babylon v. South Shore Thrift Corp.

Plaintiff has asked this court to review and reconsider its decision, made and entered on June 29, 1939, in the above-entitled action. The motion to reargue is granted.

Since the rendering of its decision other jurisdictions have concurred in the opinion herein. Municipalities levying a tax through their proper officers are properly exercising a sovereign act and the last tax properly levied becomes the paramount tax. (See Carodix Corporation v. Flaherty, 174 Misc. 779.)

To give superiority to the earliest tax would be contrary to public policy and embarrassing to taxing officials charged with…