Case Name: James J. Crozier and All Others, etc., Taxpayers of the Town of Islip, Suffolk County, New York, Appellants, v. James F. Richardson and Others, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1917-05
Citations: 178 A.D. 927
Docket Number: 
Parties: James J. Crozier and All Others, etc., Taxpayers of the Town of Islip, Suffolk County, New York, Appellants, v. James F. Richardson and Others, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 178
Pages: 927–927

Head Matter:
James J. Crozier and All Others, etc., Taxpayers of the Town of Islip, Suffolk County, New York, Appellants, v. James F. Richardson and Others, Respondents.

Opinion:
In an action to enforce restitution and recovery, at the suit of a taxpayer, for collusive audit or payment, collusion is the gravamen of the action. Collusion not being proved, it is unnecessary in this action to decide the legality of the claims. The judgment is affirmed, with costs, on authority of Daly v. Haight (170 App. Div. 469). Jenks, P. J., Thomas, Stapleton, Mills and Rich, JJ., concurred.