City of Rochester v. Bloss
Appellate Division of the Supreme Court of the State of New York
Appeal by the plaintiff, The City of Rochester, from an order of the Supreme Court, made at the Monroe Special Term and entered ■in the office of the cleric of the county of Monroe on the 6th day of' Jnljj 1904, directing a judgment in favor of the plaintiff for ■$18-2.47, the amount of a tax levied and assessed by the plaintiff against the defendant, for the year 1902, and denying so much of the plaintiff’s motion for judgment as asked that there be added to said sum…
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Appeal by the plaintiff, The City of Rochester, from an order of the Supreme Court, made at the Monroe Special Term and entered ■in the office of the cleric of the county of Monroe on the 6th day of' Jnljj 1904, directing a judgment in favor of the plaintiff for ■$18-2.47, the amount of a tax levied and assessed by the plaintiff against the defendant, for the year 1902, and denying so much of the plaintiff’s motion for judgment as asked that there be added to said sum penalties and interest. • The action was commenced on the 5th day óf September, 1903, - to recover $182.47, the amount of a…
1DissentHiscock, J.
(dissenting): ‘ While, for reasons to be stated, I believe that the order appealed from should be reversed, I am not able to agree with niy associates in the view expressed in the prevailing opinion that plaintiff is entitled to recover percentages and interest at the rate of twelve percent in addition to the taxes proper.
In reaching á conclusion in favor of such recovery they assume that plaintiff could not maintain an ordinary action at law for the recovery of taxes in the absence of the enabling statute which is-referred to. I think that upon established law this assumption is; necessary…
2Cases cited5 opinions
- Donnelly v. . City of BrooklynNew York Court of Appeals · 1890
- Durant v. Supervisors of AlbanyNew York Supreme Court · 1841
- City of New York v. McLeanAppellate Division of the Supreme Court of the State of New York · 1901
- City of Rochester v. GleichaufNew York Supreme Court · 1903
- Torrey v. WillardNew York Supreme Court · 1889