Majority
Headnote
Costs—Appeal prom assessment under Laws 1880, chap. 269—Code. Crv. Pro., § 3239.The appellants, as relators, instituted a proceeding pursuant to chapter 269 of the Laws of 1880, to review an assessment on property owned by them, as. made-by the assessors of the city of Troy, which resulted in a determination by the court in their favor. The determination thus made was on appeal to this court affirmed, with, costs in favor of the relators against the assessors.
The question now presented is, were the relators entitled to tax costs of the appeal as from a judgment, or as from an order?
It has been the practice of attorneys quite generally to regard proceedings taken under the act herein referred to as special proceedings, and therefore to tax full costs under section 3240 of the Code of Civil Procedure. Special term decisions have also been rendered to the same effect.
The question, however, is no longer an open one, as the court of appeals have settled the practice, by determining that costs are to be given or withheld, under section 3239. People ex rel. Adam Smith, Jr., etc., v. Commissioners of Taxes, etc., 101 N. Y., 651 .
Decision of special term directing that the costs be taxed at ten dollars, with disbursements added, affirmed, with, ten dollars costs and printing disbursements.
Landon, P. J., and Fish, J., concur.