Majority
Headnote
1. Paving Assessments—Threatened Sale—Payment—Legal Compulsion.The action is to recover back from the city the amount of an assessment paid by the plaintiffs for paving Mangin street from Grand to Houston street, on the ground that the assessment was illegally laid. The plaintiffs paid the assessment after a threatened sale of their property. Such a payment is not regarded as voluntary, but the result of legal compulsion. Poth v. City of New York, 151 N. Y. 16 , 45 N. E. 372 . The assessment was confirmed August 7, 189-2. The property had been previously assessed for paving the same street, and the expense thereof had been paid by the property owners. The consolidation act of 1882 (chapter 410, § 875) provides that:
“Unless it shall be petitioned for by a majority of the owners of the property * * * on the line of the proposed improvement, no assessment shall be imposed for the paving of any street * * * or any part thereof, which street * * * has been once paved and the expense thereof paid by the owners of the adjoining property.”
This provision, in an amplified form, has been re-enacted, and made section 948 of the present charter. No petition of property owners was made or presented in this instance, and the second assessment was therefore without warrant in law.
The defendant claims that, as the present action was commenced after the charter of Greater New York became a law, it cannot be maintained, because:
First. Section 12, c. 550, Laws 1880, provides that:
“No existing provision of law shall enable or permit any court to vacate or reduce an assessment in fact or apparent, hereafter confirmed, whether void or voidable, on any property for any local improvement in the city of New York hereafter completed otherwise than to reduce any such assessment to the extent that the same may be shown, by parties complaining thereof, to have been in fact increased in dollars and cents by reason of fraud or substantial error; and in no event shall that proportion of any such assessment which is equivalent to the fair value of any actual local improvement, with interest from the date of confirmation, be disturbed for any cause.”
Second. Said section was substantially re-enacted into the Greater New York charter (section 962), with the following addition thereto:
“The provisions of this section shall apply to actions to recover money paid for assessments, and the amount recovered shall be limited to the fair value or fair cost of the improvement.”
Section 12, c. 550, Laws 1880, supra, applied to summary applications to the court under the act of 1858 (chapter 338) to vacate or modify assessments for fraud or alleged irregularities, and not to ordinary common-law actions by a taxpayer. In re Smith, 99 N. Y. 424 , 2 N.
There must be judgment in favor of the plaintiffs.
Cases cited
- Poth v. Mayor, Aldermen & Commonalty of New York 151 N. Y. 16 at 45 p. 35
- In re Smith 99 N. Y. 424 p. 35