193 N.Y. 127 | NY | 1908
The relator, the Erie Railroad Co., seeks in this proceeding to obtain from the board of supervisors of Erie county the repayment of a certain proportion of the taxes paid by it, under assessments levied upon its property in the town of Alden, Erie county, during the years 1899, 1900 and 1901. The Supreme Court, in three separate certiorari proceedings instituted for the purpose of reviewing the assessments in question, reduced the amounts thereof, and by orders dated December 16th, 1901, made pursuant to the provisions of section
The refund which is the subject of controversy was *130
directed under the authority of section
Two of the orders issued in the certiorari proceedings brought by the relator to review the assessments here in question recited that the taxes were for school, highway, county and state purposes. The third did not recite the specific taxes. All the orders, however, contained the following provisions at the end thereof: "It is further ordered, adjudged and decreed that the Board of Supervisors of the County of Erie, at its first session after the granting of this order, at which said company makes application therefor, shall audit and allow and pay to said Erie Railroad Company and include in the tax of said town of Alden and said County of Erie, respectively, made next thereafter, so much of the *131 respective taxes above set forth, together with interest * * * so paid by said Erie Railroad Company, as is in excess of what said taxes and each of them would have been if the assessment of the property of said Erie Railroad Company in said Town of Alden for the year 1899 had originally been made by said Board of Assessors as said sum of one hundred thousand dollars as herein determined, as said Erie Railroad Company is lawfully entitled to, in accordance with Section 256 of Chapter 908 of the Laws of 1896."
We have recently decided in People ex rel. Eckerson v. Boardof Education, etc., of Haverstraw (193 N.Y. ___, affirming
For these reasons the order appealed from should be reversed, with costs in all courts, and the mandamus denied.
CULLEN, Ch. J., EDWARD T. BARTLETT, HAIGHT, HISCOCK and CHASE, JJ., concur; VANN, J., not sitting.
Order reversed, etc.