Legal Opinion

In re Reid

New York County Courts

Decided April 15, 1900PublishedCited by 1 opinion

Proceeding instituted to secure an order of this court requiring the board of supervisors of Rocldand county to refund the aggregate amount of certain taxes paid upon the ground that the same were illegally or improperly assessed.

1Opinion of the CourtBeattie, J.

The petitioner, Emma G. Reid, was the owner, from the year 1893, of certain lands and premises situate in the town of Haverstraw, Rocldand county. During those years the premises in question were assessed as being owned or occupied by “Reid, Aaron B., heirs of,” and the name of the petitioner, as such owner or occupant, did not appear upon the assessment-roll. From year to year the petitioner paid the State, county and town taxes under the assessments as made, aggregating $3,305.80. She also paid to the overseer of highways of the district in which the lands are situated, for the years 1893…

2Cases cited3 opinions

  1. People Ex Rel. Eckerson v. . ZundelNew York Court of Appeals · 1899
  2. In re the Buffalo Mutual Gas Light Co.New York Court of Appeals · 1894
  3. In re BaumgartenAppellate Division of the Supreme Court of the State of New York · 1899

3Cited by1 opinion

  1. In re Village of Medina to Compel the Repayment of Taxes Assessed and Collected by the Town of Shelby in 1905, New York County Courts1907

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