Case Name: The People of the State of New York ex rel. The Town of Hempstead, Respondent, v. Board of Supervisors of Nassau County and Others, Appellants, and Hiram R. Smith, Defendant
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1916-06
Citations: 174 A.D. 878
Docket Number: 
Parties: The People of the State of New York ex rel. The Town of Hempstead, Respondent, v. Board of Supervisors of Nassau County and Others, Appellants, and Hiram R. Smith, Defendant.
Judges: 
Reporter: Appellate Division Reports
Volume: 174
Pages: 878–878

Head Matter:
The People of the State of New York ex rel. The Town of Hempstead, Respondent, v. Board of Supervisors of Nassau County and Others, Appellants, and Hiram R. Smith, Defendant.

Opinion:
Order affirmed with ten dollars costs and disbursements to the respondent, upon the sole ground that section 177a of the Tax Law was applicable to this ease upon its rehearing before the tax commission, and that said section malíes 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., Thomas, Can-, Mills and Rich, JJ., concurred.
See Consol. Laws, chap. 60 (Laws of 1909, chap. 62), § 177a, as added by Laws of 1915, chap. 317. — [Rep.