Legal Opinion

Collins v. . Long Island City

New York Court of Appeals

Decided April 19, 1892PublishedCited by 9 opinions

Appeal from order of the General Term of the Supreme Court in the second judicial department, entered upon an order made May 12, 1890, which reversed a judgment in favor of plaintiff entered upon the report of a referee and granted a new trial. The nature of the action and the facts, so far as material, are stated in the opinion. . The taxes for the years in question were originally invalid and void.

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Appeal from order of the General Term of the Supreme Court in the second judicial department, entered upon an order made May 12, 1890, which reversed a judgment in favor of plaintiff entered upon the report of a referee and granted a new trial. The nature of the action and the facts, so far as material, are stated in the opinion. . The taxes for the years in question were originally invalid and void. (Van Rensselaer v. Whitbeck, 7 N. Y. 517; Brevoort v. City of Brooklyn, 89 id. 128; Hillton v. Fonda, 86 id. 346; Stewart v. Crysler, 100 id. 378, 383.) No interest had accrued on the taxes prior…

1Opinion of the CourtBrown, J.

This action was brought to set aside certain tax sales of land in Long Island City and also to ascertain the amount of taxes and water-rates due and unpaid upon several lots of land owned by the plaintiff, and to have the same canceled upon payment of the amount found to be due.

The appeal presents two questions:

1. Is the plaintiff bound to pay interest on the taxes for the years prior to 1883.

2. Is the tax for the year 1883 invalid by reason of a defective assessment.

The first question depends upon the construction to be given to sections 15 and 16 of chapter 656, Laws of 1886, and was…

2Cases cited5 opinions

  1. Newman v. . Supervisors of Livingston Co.New York Court of Appeals · 1871
  2. Whitney v. . ThomasNew York Court of Appeals · 1861
  3. Hilton v. . FondaNew York Court of Appeals · 1881
  4. Stewart v. . CryslerNew York Court of Appeals · 1885
  5. People ex rel. Flower v. BleckwennNew York Supreme Court · 1889

3Cited by9 opinions

  1. Sheldon v. RussellNew York Supreme Court · 1915
  2. Cottle v. CaryAppellate Division of the Supreme Court of the State of New York · 1902
  3. Cottle v. CaryAppellate Division of the Supreme Court of the State of New York · 1901
  4. Sanders v. CarleyAppellate Division of the Supreme Court of the State of New York · 1903
  5. Cottle v. CaryAppellate Division of the Supreme Court of the State of New York · 1902

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