Ensenada Estates, Inc. v. Hill

“Prior to the passage of section 16, above referred to, the substance of that act was found in chapter 695 of the Laws of 1871, which fell under construction in People ex rel. Pells v. Supervisors (65 N. Y. 300), and the case was decided by a divided court. In that case, the county court made an order directing the defendant to refund to the relator on amount specified in a petition ‘showing that, during the years 1866, 1867 and 1868, she had been erroneously assessed by the assessors of Kingston by an overvaluation of her personal property. (P. 301.) A mandamus was obtained to require the…