Silkman v. Board of Water Commissioners of Yonkers

New York Supreme Court

Silkman v. Board of Water Commissioners of Yonkers

24 N.Y.S. 806, 78 N.Y. Sup. Ct. 37, 54 N.Y. St. Rep. 81, 71 Hun 37

DecidedJuly 28, 1893

StatusPublished

This text of 24 N.Y.S. 806 (Silkman v. Board of Water Commissioners of Yonkers) is published on Counsel Stack Legal Research, covering New York Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Silkman v. Board of Water Commissioners of Yonkers, 24 N.Y.S. 806, 78 N.Y. Sup. Ct. 37, 54 N.Y. St. Rep. 81, 71 Hun 37 (N.Y. Super. Ct. 1893).

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Opinion

BARNARD, P. J.

The water rates are not taxes. The act under which the defendant was incorporated (chapter 36, Laws 1873) directs the commissioners to establish a scale of rents payable in advance or upon a stated term of credit, to be called “water rents.” The hoard was authorized to cut off the supply of water if these rents were not paid. There is no basis for terming these water rents a “tax.” Provident Inst, for Saving v. Jersey City, 113 U. S. 506, 5 Sup. Ct. Rep. 612; Treadwell v. Van Schaick, 30 Barb. 444. The commissioners did fix the rates, and it was supplied and paid for, but under a protest on account of his receiving no notice of the levying of a tax on the land. There is no lien on the land for water furnished and not paid for. There will be a tax on land for a deficiency to meet the purpose of the act, and, when this tax is laid, it will be upon notice. The judgment should be affirmed, with costs. All concur.

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BARNARD, P. J.

The water rates are not taxes. The act under which the defendant was incorporated (chapter 36, Laws 1873) directs the commissioners to establish a scale of rents payable in advance or upon a stated term of credit, to be called “water rents.” The hoard was authorized to cut off the supply of water if these rents were not paid. There is no basis for terming these water rents a “tax.” Provident Inst, for Saving v. Jersey City, 113 U. S. 506, 5 Sup. Ct. Rep. 612; Treadwell v. Van Schaick, 30 Barb. 444. The commissioners did fix the rates, and it was supplied and paid for, but under a protest on account of his receiving no notice of the levying of a tax on the land. There is no lien on the land for water furnished and not paid for. There will be a tax on land for a deficiency to meet the purpose of the act, and, when this tax is laid, it will be upon notice. The judgment should be affirmed, with costs. All concur.

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Bluebook (online)

24 N.Y.S. 806, 78 N.Y. Sup. Ct. 37, 54 N.Y. St. Rep. 81, 71 Hun 37, Counsel Stack Legal Research, https://law.counselstack.com/opinion/silkman-v-board-of-water-commissioners-of-yonkers-nysupct-1893.

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