People Ex Rel. Taylor v. Miller

New York Court of Appeals

People Ex Rel. Taylor v. Miller

41 N.E.2d 788, 288 N.Y. 491, 1942 N.Y. LEXIS 1351

New York Court of Appeals·Decided April 16, 1942·Published

Opinion

Order affirmed, with costs. By the express provision of section 296 of the Tax Law the city was required to refund the amount due “ with interest thereon from the date of the payment ” of the tax, not from the date when application or demand is made for the audit and allowance of the moneys paid. We do not construe the *493 amendment to the statute as intended to apply in cases where an appeal was pending at the time when the amendment took effect. No opinion.

Concur: Lehman, Ch. J., Loughran, Rippey, Lewis, Conway and Desmond, JJ. Taking no part: Finch, J.

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Order affirmed, with costs. By the express provision of section 296 of the Tax Law the city was required to refund the amount due “ with interest thereon from the date of the payment ” of the tax, not from the date when application or demand is made for the audit and allowance of the moneys paid. We do not construe the *493 amendment to the statute as intended to apply in cases where an appeal was pending at the time when the amendment took effect. No opinion.

Concur: Lehman, Ch. J., Loughran, Rippey, Lewis, Conway and Desmond, JJ. Taking no part: Finch, J.

People Ex Rel. Taylor v. Miller, 41 N.E.2d 788, 288 N.Y. 491, 1942 N.Y. LEXIS 1351 (N.Y. 1942).

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