Phillips v. Mayor of New York

9 N.Y. Sup. Ct. 212
New York Supreme Court·Decided July 1, 1874·Published

Opinion

Davis, P. J.:

The assessment which the petitioner seeks to vacate, was confirmed on the 27th day of January, 1869; and is upon certain lots known and distinguished on the assessment list by ward number 2348, map Ho. 3.” The petition was verified on the 4th day of February, 1874, showing that more than five years had elapsed, z/ between the confirmation, and the filing of the petition to set aside the assessment. Assessments of this character are not to be presumed invalid. They are made for the purpose of charging improvements of the public streets upon the property actually benefited thereby, and the burden ought not to be shifted from such property to the shoulders of the tax-payers of the city, for light or trivial reasons. The acts of making and confirming such assessments, are taken for the public benefit, by public officials, and are, therefore, upon principles which have become maxims of the law, to be presumed to have been rightly and properly performed till the contrary is plainly shown. The petitioner after so long a lapse of time, attacks the assessment by this summary proceeding, substantially on the ground that it is a cloud upon the title of the lots affected which he has the right to have removed by an adjudication of the court. The assessment is not a personal tax upon him. It is a lien upon the lands upon which it is charged, and the first duty of the petitioner is to show that he has such an interest in the lands as owner, as entitles him to institute a proceeding to free the title from the alleged cloud. This he has failed to do.

In Townsend v. Goelet

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Phillips v. Mayor of New York, 9 N.Y. Sup. Ct. 212 (N.Y. Super. Ct. 1874).

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