Legal Opinion

President, Managers & Co. of the Delaware & Hudson Canal Co. v. Atkins

New York Court of Appeals

Decided April 22, 1890PublishedCited by 11 opinions

Appeal from order of the General Term of the Supreme Court in the third judicial department, made May 17, 1888, which denied a motion for a new trial and ordered judgment for defendant on exceptions directed to be heard at first instance at General Term. This action was brought to restrain a collector of taxes from collecting a tax assessed and levied upon plaintiff’s property and to have the assessment declared void.

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Appeal from order of the General Term of the Supreme Court in the third judicial department, made May 17, 1888, which denied a motion for a new trial and ordered judgment for defendant on exceptions directed to be heard at first instance at General Term. This action was brought to restrain a collector of taxes from collecting a tax assessed and levied upon plaintiff’s property and to have the assessment declared void. The complaint alleged that the assessment was too large in its valuation and out of due proportion, and that it was void because Parker and Courtright, who assumed to make it,…

1Opinion of the CourtFinch, J.

Judgment was ordered for the defendant upon the case made by the complaint, and assuming the truth of all its allegations of fact. It sought equitable relief only, and asked that the defendant, who was collector of taxes, be restrained from collecting the tax assessed against the plaintiff company, and that such assessment be declared null and void. Such an injunction was the one essential and vital element of the relief sought, without which the action could furnish no remedy for the right alleged to have been invaded. As a general rule such an action cannot be maintained for the double…

2Cases cited1 opinion

  1. Western R.R. Co. v. . NolanNew York Court of Appeals · 1872

3Cited by11 opinions

  1. Lewis v. City of LockportNew York Court of Appeals · 1938
  2. Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902
  3. Lane v. Roma Lumber Co.Supreme Court of Alabama · 1937
  4. United Lines Telegraph Co. v. GrantNew York Court of Appeals · 1893
  5. Village of Canaseraga v. Green, New York County Courts1903

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