Harris v. Board of Supervisors
New York Supreme Court
Appeal from an order, made by tbe County Court of Niagara county, directing tbe board of supervisors of that county to refund certain taxes paid by tbe appellant. During tbe years 1881, 1882.and 1883, the appellant owned and occupied' a farm of 221 acres, situated in tbe towns of Wilson and Porter, in tbe county of Niagara, and resided on that portion of the-farm lying in tbe latter town.
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Appeal from an order, made by tbe County Court of Niagara county, directing tbe board of supervisors of that county to refund certain taxes paid by tbe appellant. During tbe years 1881, 1882.and 1883, the appellant owned and occupied' a farm of 221 acres, situated in tbe towns of Wilson and Porter, in tbe county of Niagara, and resided on that portion of the-farm lying in tbe latter town. Tbe town line intersected tbe farm so that 161 acres of it were in the town of "Wilson and sixty acres in the town of Porter. Tbe assessors of tbe town of Porter assessed the entire farm to the appellant…
1Opinion of the Court
Bradley, J.:
The application was made to the County Court, pursuant to Laws-1869, chapter 855, section 5, as amended by Laws 1871, chapter 695, which provided that upon the order of such court, made on application of the person aggrieved, the board of supervisors should “ refund to such person the amount collected from him of any tax illegally or improperly assessed or levied.” The counsel for the respondents-contends that the court cannot review the order appealed from because (as he says) the provisions of the act referred to, vesting power in the County Court to make the order and giving…
2Cases cited10 opinions
- People Ex Rel. City of Rochester v. BriggsNew York Court of Appeals · 1872
- People Ex Rel. Board of Commissioners v. BanksNew York Court of Appeals · 1876
- People Ex Rel. Canajoharie National Bank v. Board of SupervisorsNew York Court of Appeals · 1876
- Rundell v. . LakeyNew York Court of Appeals · 1869
- Barlow v. Saint Nicholas National BankNew York Court of Appeals · 1875
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