In re Baumgarten
Appellate Division of the Supreme Court of the State of New York
Appeal by the Board of Supervisors of Erie county from an order of the County Court of Erie county, entered in the office of the clerk of the county of Erie on the 31st day of May, 1898, directing the paid' board of supervisors to refund to the petitioner the sum of forty-three dollars and fifty-four cents, being the proportionate part of taxes paid by her on property purchased by her with pension money, and exeirqit from taxation.
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Appeal by the Board of Supervisors of Erie county from an order of the County Court of Erie county, entered in the office of the clerk of the county of Erie on the 31st day of May, 1898, directing the paid' board of supervisors to refund to the petitioner the sum of forty-three dollars and fifty-four cents, being the proportionate part of taxes paid by her on property purchased by her with pension money, and exeirqit from taxation. Theresa Baumgarten, as the widow of Joseph Baumgarten, has been since October 27, 1864, a pensioner of the United States, at the rate of eight dollars per month…
1Opinion of the Court
Follett, J.:
The proceedings before the board of supervisors and before the County Court are, as is recited in the petition to the board and in *176the petition to the court, founded on section 16 of chapter 686 of the Laws of 1892 — the County Law (1 R. S. [Banks’ 9th ed.] 600) —■ which provides:
“ § 16. Correction of assessments and returning and refunding of illegal taxes.— Any such board may correct any manifest clerical or other error in any assessment or returns made by any one or more town officers to such board, or which may or shall have properly come before such board for its action,…
2Cases cited8 opinions
- Hermance v. Board of SupervisorsNew York Court of Appeals · 1877
- Matter of Adams v. . SupervisorsNew York Court of Appeals · 1898
- Broderick v. City of YonkersAppellate Division of the Supreme Court of the State of New York · 1897
- In re PeekNew York Supreme Court · 1894
- Adams v. Board of SupervisorsAppellate Division of the Supreme Court of the State of New York · 1897
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Ensenada Estates, Inc. v. HillSupreme Court of Puerto Rico · 1916
- Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902
- In re Village of Medina to Compel the Repayment of Taxes Assessed and Collected by the Town of Shelby in 1905, New York County Courts1907
- In re Morewood Realty Holding Co.Appellate Division of the Supreme Court of the State of New York · 1934
- Ríos v. RichardsonSupreme Court of Puerto Rico · 1916
4 more not listed; retrieve them via the Exa API.