32 N.Y.S. 97 | N.Y. Sup. Ct. | 1895
The charter of the village of Fairport provides that: “ Whenever any new sewer shall he constructed, excepting a sewer through South Main street, and excepting a sewer which shall be constructed for the purpose, among other things, of draining the waters of Robinson’s swamp (so called), the entire expense thereof shall be assessed upon and paid for by the premises deemed by said trustees to be benefited thereby, excepting the necessary expense of constructing manholes, and of crossing public streets or parts thereof, which shall be paid for by the village.” Laws 1881, chap. 638, § 45, as amended by Laws 1887, chap. 235, § 1,
In the year 1878 a sewer was constructed in West avenue in the village, from Woodland avenue east to a point about 300 feet west of Main street, where it was connected with another sewer extending east into Mam street; thence into the canal. In 1884 there, was an extension of the West avenue sewer westerly from Woodland avenue. This was the situation in 1892, when proceedings were taken for the construction of the sewer in question from Woodland avenue in West avenue east to Main street, and thence in the latter street to the canal. The contract was let. the sewer was con
The statute provides that, whenever any local assessment shall be necessary, the assessors, when notified by the trustees, shall examine the premises deemed by the trustees to have been benefited by the improvement, and assess the same upon such premises according, in the judgment of the assessors, to the ratio of benefits received. Laws 1887, chap. 235, § 1. It is urged that it was not done in the judgment of the assessors according to such ratio, because, without the distinction which should have been observed by them, they assessed the premises abutting on West avenue at twenty cents and a fraction of a cent per front lineal foot and those upon the other streets included in the local assessment at five cents per front foot, except lots at the. corners of those streets and West avenue, which were assessed on such other streets at the nominal sum of one dollar each. It does' not appear that the lots on the respective streets differed in depth, and, if it had, that may not necessarily have required the assessors to distinguish between them in the amount per front foot unless some. of them were deemed benefited to greater distance from- the
The suggestion that sums unauthorized weré included in the ■assessment does not seem to require the expression of consideration. The contention that it was void for such reason is not sustained by the view' takén of the evidence.
It is insisted that the assessment was invalid for the reason
It is further urged by the learned counsel for the plaintiff that the assessment is void because it was not properly verified by the oath of the assessors.. If this proposition is sustained, the defect is fatal to the assessment as represented by the roll. Brevoort v. City of Brooklyn, 89 N. Y. 128; Shattuck v. Bascom, 105 id. 39. Fly attention has been called to no statute, nor have I found any, prescribing an oath or' affidavit for the verification of a local assessment by the assessors of the village of Fairport. The roll in question included also a general assessment of the assessable' real property in the village and the personal property of its inhabitants to pay the expenses, amounting to about $500, of the sewer,, not the subject of local assessment. If that portion of the roll were the subject of consideration, a more serious question would arise than seems to be applicable to the special assessment.
The affidavit annexed to the roll is as follows: “We, the undersigned, assessors of the village of Fairport, N. Y., depose and affirm that we have set down in the foregoing assessment roll all the personal and real estate, with the estimated value
It was subscribed and sworn to by two of the assessors. This is not a very completé verification of the roll for any purpose. It is insisted that the same oath was requisite to the assessment roll in question as the town assessors are required by statute to add to their rolls. Laws 1885, chap. 201. ■ That might he so as to the general assessments in the roll of the village assessors, but no complaint is made of the general assessment, or of the amount of tax extended upon it. This action, as appears by- the complaint, is founded solely upon the charge that the local or special assessment is illegal. The town assessor’s oath is wholly inapplicable to the local assessment, upon which. alone the question here is presented. Although both are in the same roll, it was not necessary that they should be thus united. And unless some statute which has not come to my attention exists, there is no oath to a local assessment in that village required of the assessors who make it. They nevertheless^ in making local assessments, proceed under their official oaths to faithfully perform their duties. It is not seen that the adding to the affidavit the name of the third assessor, who was absent when it was made, has any significance upon the question of the- validity of the assessment. The subscription of the roll by two of them -in the absence of the other was sufficient. The reasons, if any there .were, for signing his name by another assessor, do not require any consideration in -the present case. These views lead to the conclusion that the plaintiff is not entitled to relief. - The complaint is, therefore, dismissed.
Complaint dismissed.