Tilden v. Mayor of New York
New York Supreme Court
APPEAL from a judgment sustaining a demurrer to the complaint. The plaintiffs, by their complaint, seek to obtain a judgment against the defendants restraining them and their officers from collecting of the plaintiffs certain sums of money assessed (for paving Pearl street with Nicholson pavement) upon the lands and tenements of the plaintiffs, and for a discharge of the liens imposed on the said premises by such assessment, and to restrain the defendants from selling the…
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APPEAL from a judgment sustaining a demurrer to the complaint. The plaintiffs, by their complaint, seek to obtain a judgment against the defendants restraining them and their officers from collecting of the plaintiffs certain sums of money assessed (for paving Pearl street with Nicholson pavement) upon the lands and tenements of the plaintiffs, and for a discharge of the liens imposed on the said premises by such assessment, and to restrain the defendants from selling the lands and tenements for the said assessment. The complaint avers that the plaintiffs are the owners of certain lots and…
1Opinion of the Court
By the Court,
Cardozo, J.
It is perfectly settled that if a tax or assessment be void upon' its face, or if the proof necessary to enforce it will show its invalidity, a bill in equity to restrain its collection cannot be sustained. Allen v. The City of Buffalo, (39 N. Y. Rep. 386,) contains nothing in opposition to or inconsistent with this doctrine. That was a case falling plainly within the rule, where the invalidity would neither appear on the face of the assessment nor in the proofs necessary to enforce or sustain it; because by statute the tax or assessment, and the proceedings to impose…
2Cases cited1 opinion
- Allen v. . City of BuffaloNew York Court of Appeals · 1868
3Cited by4 opinions
- Howell v. City of BuffaloNew York Court of Appeals · 1863
- Crevier v. Mayor of New YorkNew York Court of Common Pleas · 1872
- Lechowitzer v. Hamburg-American Packet Co.New York Court of Common Pleas · 1894
- People ex rel. Manlius School v. AdamsNew York Supreme Court · 1930