Tax
In the Matter of the Application of Melissa Gardner et al., Appellants, for the Refunding Certain Taxes. The Board of Supervisors of Rockland County, Respondent
167 N.Y. 621·New York Court of Appeals·1901·NY
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Opinion
In the Matter of the Application of Melissa Gardner et al., Appellants, for the Refunding Certain Taxes. The Board of Supervisors of Rockland County, Respondent.
(Argued June 5, 1901;
decided June 21, 1901.)
Matter of Gatrdner, 52 App. Div. 625, affirmed.
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered June 28, 1900, which reversed an order of the Rockland County Court directing the board of supervisors of that county to refund to the petitioners certain amounts paid for taxes.
Tompkins McLl/oaine, Howct/rd 8. Gems and Edward Wells, Jr., for appellants.
Thomas H. Lee and William P. Bcmigcm for respondent.
[MAJORITY]
Order affirmed, with costs, upon the opinion in the case of Matter of McCue v. Bd. of Suprs. (162 N. Y. 235), and in so far as that case may appear to be in conflict with certain expressions of opinion in Matter of Adams v. Bd. of Suprs. (154 N. Y. 619), the latter is overruled.
Concur: Parker, Oh. J., Bartlett, Haight, Yann, Landon, Cullen and Werner, JJ.