Strusburgh v. . Mayor, Etc., City of New York
New York Court of Appeals
Appeal from judgment of theG-eneralTerm'of the Superior Court of the city of Yew York, entered upon an order made December 1,1879, which affirmed a judgment in favor of defendant, entered upon an order of Special Term, sustaining a demurrer to plaintiff’s complaint.
Read the full summary
Appeal from judgment of theG-eneralTerm'of the Superior Court of the city of Yew York, entered upon an order made December 1,1879, which affirmed a judgment in favor of defendant, entered upon an order of Special Term, sustaining a demurrer to plaintiff’s complaint. (Reported below, 13 J. & S. 508.) The complaint alleged in substance that plaintiff was the owner of certain lands situate in the late town of Morrisania, now part of the city of Yew York ; that an assessment was imposed by the board of trustees of said town upon his lands for a local improvement; that the assessment was valid on…
1Opinion of the CourtEarl, J.
Three propositions may be regarded as established in the law as to taxation and assessments, by the courts of this State: First, An action in equity to vacate an assessment and restrain its collection cannot be maintained merely because the assessment is for any reason invalid or illegal. (Heywood v. City of Buffalo, 14 N. Y. 534; Guest v. City of Brooklyn, 69 id. 506.) This has its foundation principally in public policy. It would lead to great embarrassment and inconvenience if the collection of taxes and assessments were to be delayed by such actions. Second, An action at law cannot be…
2Cases cited2 opinions
- Heywood v. . the City of BuffaloNew York Court of Appeals · 1856
- Swift v. . City of PoughkeepsieNew York Court of Appeals · 1868
3Cited by34 opinions
- Adrico Realty Corp. v. City of New YorkNew York Court of Appeals · 1928
- Deshong v. . City of New YorkNew York Court of Appeals · 1903
- Tripler v. Mayor, Aldermen & CommonaltyNew York Court of Appeals · 1891
- Boody v. WatsonSupreme Court of New Hampshire · 1886
- City of Rochester v. ChiarellaNew York Court of Appeals · 1983
29 more not listed; retrieve them via the Exa API.