Delaware, Lackawanna & Western Railroad v. Gordon — 46 N.Y. St. Rep. 733

Majority

p. 733

The Delaware, Lackawanna & Western Railroad Co., App’lt, v. Thomas Gordon, Collector, et al., Resp’ts.

(Supreme Court, General Term, Fifth Department,

Filed June 23, 1892.)

Headnote

Injunction—Reversal of order declaring tax invalid.

Where an order on certiorairi declaring an assessment and tax invalid, which forms the basis of an action to restrain the collection of such tax, is reversed on apneal, there is no longer any basis for the relief asked for in the action, and order denying a temporary injunction therein will be affirmed.

p. 734

Appeal by the plaintiff from an order of Monroe special term, entered in Livingston county, denying plaintiff’s motion for an injunction pending the action.

J. G. Milburn, for app’lt; J. B. Adams, for resp’ts.

The injunction was sought to restrain the collector of taxes of the town of York in Livingston county, from collecting a tax assessed against the plaintiff in the year 1891. The ground of the action was that such tax and assessment had been adjudged illegal and void, and ordered to be stricken from the assessment roll of the town, by an order of this court made at special term in a proceeding by certiorari entitled The People ex rel. The D., L. & W. R. R. Co. v. William H. Clapp et al., Assessors and Charles Miller, Town Clerk of the town of York. That order has been reviewed on appeal at the present term of this court and has been.reversed, and the assessment in question in all respects confirmed. There is therefore no longer any basis for the relief asked for in this action, and the order denying the temporary injunction must necessarily be affirmed.

Order appealed from affirmed, with ten dollars costs and disbursements.

Dwight, P. J., Macomber and Lewis, JJ., concur.