Judges: Barnard, Dtkman, Gilbert
Filed Date: 12/15/1882
Status: Precedential
Modified Date: 11/12/2024
If an action of this kind can be sustained, the complaint in this case is fatally defective because it does not set forth the facts upon which the allegations that the assessment “has been increased in dollars and cents by reason of the illegal action, frauds, and irregularities,” which the pleader had in mind, was founded. The averment presents a mere conclusion of law, and tenders no issue of fact.
But passing that defect, we are of opinion that the prohibition contained in section 2 of chapter 312 of the Laws of 1874, namely, that no action should thereafter be commenced for the vacation of
The amendment of the act of 1858, enacted in 1874, was not merely another amendment of the former act as originally passed, but affected it as it stood after the amendment of 1862. After the latter act was passed it became requisite, in order to give the act of 1858 its true and full legal effect, to read and interpret it in the same manner as if the amendment of 1862 had been incorporated therein originally. (Board of Excise v. Curley, 9 Abb. N. C., 100; S. C., 69 N. Y., 608; Ely v. Holton, 15 N. Y., 595.) So read, the amendment of 1874 is operative in favor of Brooklyn as well as New York.
The relief sought in this action is a reduction of the assessment, and then the recovery of a sum paid in excess of the amount of the assessment after such reduction shall have been made. We think that a reduction of the assessment would vacate it pro tanto, and therefore would be in the teeth of the prohibition contained in the act of 1874. (Eno v. The Mayor, 7 Hun, 320.)
The judgment should be affirmed, with costs.
Judgment affirmed, with costs.