voter at such election may appeal to the county judge, specifying the irregularities therein. Section 13, as amended by Laws 1878, c. 59, § 4, provides that the county judge must, within a specified time, decide as to the legality or illegality of such election, and, if illegal, he shall forthwith make an order, and file it in the clerk’s office, directing another election to be held, etc. Title 8, c. 291, § 2, provides that certificates of the inspectors of election, or certified copies, with the seal of the clerk, shall be final and conclusive proof of the incorporation of such village, and the regularity thereof, except in case of an appeal from the election, as thereinbefore provided. Melé, that the remedy by such appeal from an election on the question of incorporating a village was exclusive, and that the validity of incorporation proceedings cannot be attacked by bringing an action of conversion against the tax collector and other officers of the village, who have taken property of plaintiff to satisfy taxes due from him.
Appeal from Columbia county court.
Action by Eugene Gardner against Edward Christian, George Baker, and George W. Vedder for the conversion of certain personal property. The action was commenced in justice’s court, and taken, on appeal by defendants, to the county court. From a judgment for defendants, plaintiff appeals.
The opinion of CADY, J., in the county court, is as follows:Tills is an appeal by the defendants from a judgment rendered against them, and in favor of the plaintiff, by Jacob A. Hallenbeck, Esq., a justice of the peace of the town of Greenport, Columbia county, on the 10th day of February, 1893, for twelve dollars and eighty-nine cents damages and costs. The action involves the question whether an attempt made during the year 1892, by some of the residents of certain territory in the town of Claverack, in Columbia county, to incorporate a village to be called “Philmont,” resulted in its legal incorporation, or failed of reaching that result. That question is an important one, for reasons that are so apparent that they need not he enumerated here. A formal incorporation of the village has been had. Village officers have been elected. An assessment of real and personal property Within the municipal boundaries, for municipal purposes, has been laid; and, out of an effort made by the authorities to enforce the collection of village tax based upon such assessment, this action has arisen. The name of the plaintiff appeared upon the assessment roll. He was assessed for real estate valued at $2,800, upon which the amount of tax levied was $5.04. This tax he declined or neglected to pay. Thereupon the defendant Edward Christian, claiming to be the collector of the village, and acting under a warrant signed by the defendant Balter, as president, and countersigned by the defendant Vedder, as clerk, of the village, respectively, did on the 23d day of November, 1892, levy upon and carry away from the premises of the plaintiff, without the latter’s assent and authority, and against his will, two barrels of flour belonging to the plaintiff, of the alleged value of eleven dollars. The actual value of the flour is immaterial. It has some 'value, and that is enough for the purposes of ihe case. Christian made the levy for the purpose of satisfying the tax against the plaintiff, who thereupon brought this action, upon the ground that the taking of the flour was an unlawful convei'sion of his property, and he had judgment below, sustaining his contention. That judgment I must reverse, and the reason for doing so seems very clear to me. The plaintiff claims, in effect, that the defendants were not protected in their conduct by the sanctity of any official character, for they were not officers of the village of Philmont, because there was no village of Philmont; and the reason he assigns for there having been no incorporation is that the notice of the election to determine whether there shall be an incorporation, provided for by section
7 of title 1 of chapter 291 of the Laws of 1870, as amended, was not signed by “twenty of the electors resident within the bounds of said proposed village, who shall be liable to