Douglass v. Board of Supervisors
New York Supreme Court
Appeal from Queens county court. Adelaide L. Douglass applied for an order directing the board of supervisors to strike from the assessment roll an assessment against the relator as guardian, etc. The court refused the order, and the relator appeals. Laws H. Y. 1869, e. 855, § 5, as amended by Laws 1871, c. 695, authorizes county courts to order illegal taxes refunded, etc.
1Opinion of the CourtPratt, J.
Ho point was made below that the relator, guardian, etc., has no property of the infant in her possession; that the whole of the infant’s estate is vested in the executors and trustees of the will of Effingham Towns*127end, deceased, and that neither oí the said executors resides in Queens county; also that said property is assessed and pays taxes in the city oí Hew York. The decision of the court below assumed these facts, but based its decision of dismissing the application upon the ground that inasmuch as the tax had not been paid no relief could be granted. Had any point been made as to the…
2Cited by3 opinions
- Paddock v. LewisNew York Supreme Court · 1890
- Bowe v. McNabAppellate Division of the Supreme Court of the State of New York · 1896
- In re Buffalo Mutual Gaslight Co.New York Supreme Court · 1894