Poth v. Mayor of New York

28 N.Y.S. 365, 77 Hun 225, 84 N.Y. Sup. Ct. 225, 59 N.Y. St. Rep. 823
New York Supreme Court·Decided April 13, 1894·Published·Cited by 1 cases

Opinion

VAN BRUNT, P. J.

This action was brought to have an assessment declared void, and to recover back the amount paid upon the same by the plaintiff. There is no question raised upon this appeal' as to the payment being involuntary, nor is it claimed upon the part of the defense that the whole of the assessment in question was valid. But it is conceded that some material portion of the assessment at least is void, and it is claimed upon the part of the plaintiff that, such being the fact, and the payment of the assessment having been involuntary, in this action he has a right to have the whole assessment declared void, and to recover back the whole amount paid. If this position is well taken,—as we fear it is, if' we comprehend correctly the adjudications in the court of appeals,. —then the sluggard who has waited until the last moment to ask the intervention of the court is able to obtain much greater relief than he who has acted with diligence, and sought to have the evils under which he has suffered promptly corrected. There is no question but that, if any proceedings had been taken prior to the payment of the assessment by the plaintiff for the purpose of redress-in respect to the illegalities complained of in the assessment, all the relief he could have obtained would have been to have had the same-reduced to the fair value of the improvement by which his property had been benefited. But, having commenced proceedings for this relief, and having abandoned them, and having waited until his property was advertised for sale, and then having paid the assessment, it seems that he can maintain an action to have the whole assessment declared void, and recover back the whole amount paid; and this because it seems to have been held by the court of appeals that the prohibitory legislation contained in the consolidation act was applicable only to cases where the lien of the assessment continued, and had no application whatever to those cases-where a party took no steps to obtain any redress for the injustice done him, but waited until his property was about to be sold in the ordinary procedure, and then paid the assessment, and removed the lien. It is undoubtedly true that in the cases of Chase v. Chase, 95 N. Y. 273, and In re Smith, 99 N. Y. 424, 2 N. E. 52, the court states that, although the effect of such legislation is to prevent a party from taking active proceedings to have an assessment declared void, it did not deprive him of his power to stand upon his legal rights, and challenge the validity of the assessment, whenever his property was seized under it, or it was made the foundation of proceedings against him. But we think that in the cases of Jex v. Mayor, 103 N. Y. 536, 9 N. E. 39; Diefenthaler v. Mayor, 111 N. Y. 331,19 N. E. 48; and Tripler v. Mayor, 125 N. Y. 617, 26 N. E. 721,— [367] the court of last resort has construed the statutes in question to-apply to those cases only in which the lien of the assessment continued. It is true that the Jex Case construed the act of 1858, as-amended in 1874, and that the Diefenthaler Case construed the act of 1880, which differs materially from the provisions of the consolidation act, which prevailed at the time the plaintiff’s rights, if any,, accrued. In Tripler v. Mayor, however, the court seem to have recognized the right to a recovery of the whole of an assessment notwithstanding the prohibitions contained in the consolidation act, where irregularities and illegalities existed which affected the validity of the assessment, and where the payment of the same had. been involuntary. It is true that in that case the court held that the payment was not involuntary, and that a recovery could not be had upon that ground; but, in view of the opinions expressed in the Jex and Diefenthaler Cases, it would seem that the court had determined that the same principles applied.

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Poth v. Mayor of New York, 28 N.Y.S. 365, 77 Hun 225, 84 N.Y. Sup. Ct. 225, 59 N.Y. St. Rep. 823 (N.Y. Super. Ct. 1894).

28 N.Y.S. 365 (Poth v. Mayor of New York) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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