New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1897-06-25
THE ASSESSMENT STANDS.
JUSTICE DyKMAN UPHoLDs THE TARRY-
TOWN TRUSTEES.

he DENIES THE APPLICATION MADE BY TAN
PAYERS FOR AN INJUNCTION AND DE
cr..nEs THAT THE ROLL. WAS MADE
IN A Legal. MANNER.
Ius,o. q Dvkman IN the Supreme Court az
White Plains yesterday handed down accession
In the case of the petition of John l. lerry an"
Others taxpayers OF Tarrytown against INC rus
taos Of that village for injunction whose eiIeo'
would be TO make void the assessment ron pre-
pared nv the trustees and compel the making up
OF a new assessment roll. The Judge uphoios 'he
validity Of tho assessment roll as maze o"' an"
denies the injunction asked for. The oeCls,o"
covers twelve pages Of legal paper, and the Judge
enters into tho matter in controversy at coHS"o'
able length. In part. the decision reads
The great objection to the assessment Is ,hat y
was not made by majority OF me truSaeGsS' ON
March 90 1897, at regular meeting OF tc 1oi1
Of Trustees Of the village OF Tarrytowna motion ION
was made by trustee and seconded py an
other put and carried sme' There
tire Board OF Trustees aC yia s and president
Tire of the trustees proceeded 70 make the as
and d. cT @nh the that ihe
trustee that the Board Of Trustees consists oa
Board did not join or participate in making the
Turning to the act for me i ncSTp9r pd
siOn or VI' az e H. reading as follows The
officers of village neorporated uneer e 9S d
rected; president three trustee contains pro-
street trustees nnd as we have seen
there five trustees and president dws 'ne
Main distinction between the office of president and
trustee The president is no more trustee ti
bestows upon him by a special provision the right
10 upon al questions because ne TSI be had "
been deemed by the legislature trustee no sqch
special provsiC would nave w, , Prem of thei Office
IN plain contrast with this limited bestowinent Oh
trustees ali the powers which delegaed to the
village government The usual hd !a nawal etc
Pn0yr ye Instances the language is The Board Of
Trustees shall have power etc, m IN benn rsed
al ali times. because it Is only when the trustees
are assembled board that they ca2 90 any ny
but i've trustees of the village Of Tsrrytown ana and
they constitute the Board of Trustees fGr 1ns
the assessment roll they constituted ma1oIy ana
had the power under the resolution 10 '"aNe INV
also 9osFt dG G 5nS reside
cause the LANDS SI ssesss d The to
objection has been partially anticipated. Inerr -
sasment shall be made and the general statutes
upon tho subject OF taxation DO not Apply 20 snch
lagos Moreover there is no necessity lot SUN
separation in village assessments because IN me
village there Is complete syse Cr cS en-
unpaid The trustees cell the lands permit re- re,
aRes no dstnclion in the mode of proeedurs for
the enforcement Of payment OF taxes upon iuS r ~
yided for ali cases The reason Cor making the ds-
tinction which exists under the general YAK %ms
FOR towns has no existence under the general Village
act and the provision for such distinction Is o' "P
plicable TO village assessments. -, a.. .Ao
The same answer applies the objection that the
assessrnent contains certificate STATING tilt re-
eon WHY all the trustees did not act IN making tie
assessment the conclusion Is reachtu thtt VIZ
assessment IN question Is not void and that IL Was
made by officers who had the authority TO make H.
Under such circumsta-ce there is neither )1Et ,
cation nor authority for the interference OF cT
OF Equity Such interference can only, pc ,ustIncu
by great necessity 20 prevent irreparaD!e Hl.E,
when no other adequate remedy exists. la&atloh
"a an important part OF the machinery OF civil GOV
ernment and the collection will not be arrested ny
fninnct,on except in an extreme case Erroneous
taxation cannot he corrected by civil acuon'
neither can the mere iegaY. injustice or lrregu-
larity give the right TO an inJunctloh Ni!Aln 'i.
snhere boards OF assessors are as absolute as any
other subordinate body If they commit errors they
must he corrected in the regular way.
The application for an INJUNCTION must De uehleu'
The decision vacates the temporary writ Of njunc-
ton which had been issued. w. II. H. Ely, OF Tar
rytown Corporation Counsel, in his application 10
have the writ vacated. held that an injunction was
NOT the proper proceeding. the law specifics that
the only remedy review the assessment roll shall