People ex rel. Lorillard v. Barker — 55 N.Y. St. Rep. 207

Majority

p. 207

The People ex rel. Louis L. Lorillard, Resp’t, v. Edward P. Barker et al., App’lts.

(Supreme Court, General Term, First Department,

Filed October 13, 1893.)

Headnote

Taxes—Costs.

Costs will not be awarded against the assessors personally on setting aside an assessment unless they have acted with gross negligence, in bad faith or with malice.

Appeal from order of special term setting aside assessment for personal taxation for the year 1892, and awarding costs against the respondent personally.

William H. Clark, corp. counsel, (James M. Ward, of counsel), for app’lts; Platt & Bowers (J. M. Bowers and Latham G. Reed, of counsel), for resp’t.

There being no evidence that the appellants acted with gross negligence, in bad faith, or with malice, the court below should not have awarded costs. Order appealed from modified by. reversing that part of the same which awards costs, ■and, as modified, affirmed, without costs.

Van Brunt, P. J., and Parker, X, concur.