Case Name: In the Matter of the Application of William T. Byrnes to have cancelled certain taxes
Court: New York Supreme Court, General Term
Jurisdiction: New York
Decision Date: 1890-12-08
Citations: 34 N.Y. St. Rep. 332
Docket Number: 
Parties: In the Matter of the Application of William T. Byrnes to have cancelled certain taxes.
Judges: 
Reporter: New York State Reporter
Volume: 34
Pages: 332–333

Head Matter:
In the Matter of the Application of William T. Byrnes to have cancelled certain taxes.
(Supreme Court, General Term, Second Department,
Filed December 8, 1890.)
Appeal—Case.
Where the record fully presents the point on which the appeal is taken, the appellant will not he required to print the testimony and exhibits.
(Pratt, J., dissents.)
Appeal from order directing appellant to print as part of the papers on an appeal certain testimony and exhibits. For decision on former appeal see 32 N. Y. State Rep., 1051.
W. J. Foster {Geo. W Stephens, of counsel), for app’lt, Long Island City; Frank F. Blackwell, for resp’t

Opinion:
Barnard, P. J.
The testimony and proceedings in the action of William T. Byrnes v. Long Island City was not necessary upon this appeal. The question however is whether the legislature can validate a tax regularly imposed except that the assessors did not take the statute oath to the assessment-roll. The record was made up without this evidence and the appellant was regular in his appeal. The case has been decided. The point is fully presented by the record upon which the appeal was decided and evidence by which it was established is wholly needless. Can the legislature validate an invalid tax? That is the sole question and every fact is presented by the aj>peal papers upon which it rests.
Order reversed, with costs and disbursements, and motion denied, with costs.
Dykman, J., concurs.