City of Buffalo v. County of Erie

Headnote

City of Buffalo v. County of Erie, 171 App. Div. 973 , affirmed.

Appeal from a judgment of the Appellate Division of the Supreme Court in the fourth judicial department, •entered December 7, 1915, affirming a judgment in favor of plaintiff entered upon a decision of the court at a Trial Term without a jury in an action to recover certain moneys paid to the treasurer of the county of Erie by the various banking institutions in the city of Buffalo as tax on bank stocks during the time and years from 1902 to 1910 and alleged to have been retained by the county in violation of the provisions of the Tax Law. The money is a portion of such tax paid by said various banks pursuant to the provisions of sections 23 and 24 of the Tax Law.

The dispute arises out of an alleged erroneous interpretation of the statute by the board of supervisors of the county of Erie, in treating during the years stated, the county of Erie as a tax district within the provisions and terms of said sections 23.and 24 of the Tax Law, and as such, entitled to share in the distribution of the tax on bank stock according to the proportion that the state and county tax rates bore to the aggregate tax rates within the city of Buffalo for the respective years.