Case Name: PEOPLE ex rel. LORILLARD v. BARKER et al., Tax Commissioners
Court: New York Supreme Court, General Term
Jurisdiction: New York
Decision Date: 1893-10-13
Citations: 25 N.Y.S. 393
Docket Number: 
Parties: PEOPLE ex rel. LORILLARD v. BARKER et al., Tax Commissioners.
Judges: 
Reporter: West's New York Supplement
Volume: 25
Pages: 393–394

Head Matter:
PEOPLE ex rel. LORILLARD v. BARKER et al., Tax Commissioners.
(Supreme Court, General Term, First Department.
October 13, 1893.)
Taxation—Setting Aside Assessment—Liability foe Costs.
Where a tax assessment is set aside, costs will not be awarded against the commissioners of taxes personally, unless they acted with gross negligence or in bad faith.
Appeal from special term, New York county.
Certiorari by Louis L. Lorillard to review the action of Edward P. Barker and others, commissioners of taxes and assessments of ■the city of New York, in assessing the personal property of relator for taxation for the year 1891 in the sum of $100,000. From ■an order setting aside the assessment, and awarding costs against •defendants personally, defendants appeal.
Modified.
Argued before VAN BRUNT, P. J., and PARKER, J.
William H. Clark, Gorp. Counsel, (Jas. M. Ward, of counsel,) for •appellants.
Platt & Bowers, (J. M. Bowers and Latham G-. Reed, of counsel,) for respondent.

Opinion:
PER CURIAM.
There being no evidence that the appellants acted with gross negligence, in bad faith, or with malice, the court below should not have awarded costs. Order appealed from modified by reversing that part of the same which awards costs, and. as modified, affirmed, without costs.