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People ex rel. Bleecker St. & F. F. R. v. Barker

35 N.Y.S. 803 Court N.Y. Gen. Term Decision date 1895-11-15 English

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p. 803
PEOPLE ex rel. BLEECKER ST. & F. F. R. CO. v. BARKER et al., Commissioners of Taxes.
(Supreme Court, General Term, First Department.
November 15, 1895.)

Headnote

Costs—Appeal—Certiorari to Review Assessment.
Costs of an appeal from a decision on certiorari to review a tax assessment under Laws 1880, c. 269, are regulated by Code Civ. Proc. § 3239, relating to costs on appeal from “an order.” People v. Pratt (Sup.) 21 N. Y. Supp. 853 , followed.
Appeal from special term, New York county.
Certiorari by the Bleecker Street & Fulton Ferry Eailroad Company to review the action of Edward P. Barker, and others, commissioners of taxes and assessment of the city and county of New York, in assessing the personal property of relator for personal taxation for the year 1891. A decision vacating the assessment was affirmed ( 32 N. Y. Supp. 990 ), and relator moved for a retaxation of costs as taxed by the clerk. From an order directing the bill of costs to be
p. 804
retaxed in the sum of $108.72 in lieu of $27.52, at which it had been taxed by the clerk, defendants appeal. Reversed.
. Argued before VAN BRUNT, P. J., and FOLLETT and PARKER, JJ.
James M. Ward, for appellants.
George L. Hoffman, for respondent.

People v. Pratt, 66 Hun, 578 , 21 N. Y. Supp. 853 , affirmed without opinion in 138 N. Y. 655 , 34 N. E. 513 , is in point and controlling upon the question presented on this appeal. In that case it appeared that the court of appeals made a final order in favor of the relator, with costs in general term and court of appeals. The clerk taxed the costs as on appeals from orders granted on motion. The special term ordered a retaxation, and directed that costs in the court of appeals should be taxed as in an action. In reversing the special term and sustaining the taxation made by the clerk the court held that the costs in proceedings by certiorari to review assessments under chapter 269 of the Laws of 1880 are governed by that act, and not by the provisions of the Code; that under section 7 of that act the costs on appeal, when allowed against assessors or other officers, when proceedings are reversed, must be taxed as costs on appeals from orders under section 3229 of the Code of Civil Procedure. In view of that decision, it must be held that White v. Anthony, 23 N. Y. 164 , and Brown v. Leigh, 50 N. Y. 427 , do not apply. The order appealed from should be reversed, with $10 costs and disbursements, and the taxation of the clerk confirmed.

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