Majority
Headnote
City Improvements — Reduction of Assessment — Recovery of Overpayment.It appears by the complaint that on the 20th of July, 1885, the plaintiff was the owner of certain premises in the Twelfth ward of the city of New York, which were subject to the lien of the assessment spoken of hereafter. On that day the board of revision and direction of assessment lists confirmed the assessment which had been made before that by the board of assessors of the city of New York for improvements on 1st avenue between 92d and 109th streets, and the assessment was so entered on that day that it became a lien and incumbrance on the plaintiff’s premises. The amount of it, as confirmed, was $3,467.93. On the 20th of March, 1890, the plaintiff, claiming that the assessment was illegal and inequitable, applied to this court, at special term, pursuant to section 897 of the consolidation act, and the subsequent sections, to vacate or reduce the said assessment; and such proceedings were had upon that application that the assessment was reduced from the original amount to the sum of $2,855.98. After that time proceedings were taken by the city authorities to enforce the payment of the assessment, and upon the compulsion of those proceedings the plaintiff paid, under protest, the amount of the assessment as reduced. Afterwards, and in due time, he demanded the repayment of the sum so paid, but that demand was refused; and thereupon he brought this action to recover the amount which he had paid upon the compulsion of that assessment. The proceedings which had been taken to obtain a reduction of - the assessment, and the facts establishing the illegality of it, are fully set out in the complaint, but it is not necessary to refer to them more at large in this opinion.
It is conceded by both parties that within the rule laid down in the case of Poth v. City of New York, 151 N. Y. 16 , 45 N.
But it ie claimed that the final order in the proceedings taken to reduce the assessment is a. conclusive adjudication against the plaintiff here of the validity of the assessment, to the amount which was finally established by the court. There is no doubt that, in making the final order in the proceedings to obtain a reduction of the assessment, the supreme court acted in a judicial capacity, and that the order, when made, being-a final order in a special proceeding, had the same force and effect that the judgment of the court in a regular action would have had. But it is equally well settled that a judgment of a court only concludes the parties to it as to matters in which the court rendering it had jurisdiction, and which it had power to determine, and the parties are not concluded as to any fact or matter which could not have been determined in that proceeding. Embury v. Conner, 3 N. Y. 511 ; In re Lange, 85 N. Y. 307 . It is necessary, therefore, to see expressly what the court in
Upon the fact appearing, the determination of the proceedings to reduce the assessment did not prevent the plaintiff from maintaining this action after the assessment had been paid, and therefore the demurrer was properly overruled; and the judgment entered upon- it should be affirmed, with costs, with leave to withdraw demurrer and answer on payment of costs in the court below and in this court. All concur.
Cases cited
- Poth v. Mayor, Aldermen & Commonalty of New York 151 N. Y. 16 at 45 p. 333
- Mills v. Parkhurst 126 N. Y. 89 p. 334
- Embury v. Conner 3 N. Y. 511 p. 334
- In re Lange 85 N. Y. 307 p. 334, p. 335, p. 336
- In re Feust 121 N. Y. 299 p. 335