Hyperlawhypertext legal database People ex rel. Lorillard v. Barker 25 N.Y.S. 393

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People ex rel. Lorillard v. Barker

25 N.Y.S. 393 Court N.Y. Gen. Term Decision date 1893-10-13 English

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p. 393
PEOPLE ex rel. LORILLARD v. BARKER et al., Tax Commissioners.
(Supreme Court, General Term, First Department.
October 13, 1893.)

Headnote

Taxation—Setting Aside Assessment—Liability foe Costs.
Where a tax assessment is set aside, costs will not be awarded against the commissioners of taxes personally, unless they acted with gross negligence or in bad faith.
p. 394
Appeal from special term, New York county.
Certiorari by Louis L. Lorillard to review the action of Edward P. Barker and others, commissioners of taxes and assessments of ■the city of New York, in assessing the personal property of relator for taxation for the year 1891 in the sum of $100,000. From ■an order setting aside the assessment, and awarding costs against •defendants personally, defendants appeal.
Modified.
Argued before VAN BRUNT, P. J., and PARKER, J.
William H. Clark, Gorp. Counsel, (Jas. M. Ward, of counsel,) for •appellants.
Platt & Bowers, (J. M. Bowers and Latham G-. Reed, of counsel,) for respondent.

There being no evidence that the appellants acted with gross negligence, in bad faith, or with malice, the court below should not have awarded costs. Order appealed from modified by reversing that part of the same which awards costs, and. as modified, affirmed, without costs.