Case Name: PEOPLE ex rel. TOWN OF HEMPSTEAD, respondent, v. BOARD OF SUPERVISORS OF NASSAU COUNTY et al., appellants, and Hiram R. Smith, defendant
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1916-06-02
Citations: 159 N.Y.S. 1136
Docket Number: 
Parties: PEOPLE ex rel. TOWN OF HEMPSTEAD, respondent, v. BOARD OF SUPERVISORS OF NASSAU COUNTY et al., appellants, and Hiram R. Smith, defendant.
Judges: 
Reporter: West's New York Supplement
Volume: 159
Pages: 1136–1136

Head Matter:
PEOPLE ex rel. TOWN OF HEMPSTEAD, respondent, v. BOARD OF SUPERVISORS OF NASSAU COUNTY et al., appellants, and Hiram R. Smith, defendant.
(Supreme Court, Appellate Division, Second Department.
June 2, 1916.)

Opinion:
Order affirmed, with $10 costs and disbursements to the respondent, upon the sole ground that section 177a of the Tax Law was applicable to this case upon its rehearing before the tax commission, and that said section makes it the duty of the board of supervisors, in carrying out the determination of the tax commission, to deduct, not only the excess stated in such determination, but also interest thereon from the date of the final return of the tax receiver. Jenks, P. J., and Thomas, Carr, Mills, and Rich, J., concur.