Summary
In People ex rel. Oswego Falls Corp. v. Foster (278 N.Y. 494, affg. 251 App. Div.. 65, 68) the Court of Appeals in effect adopted the following statement: "To levy an assessment implies the doing of whatever is necessary in order to authorize the collector to collect the tax.
Summary of this case from Wister Corp. v. Safeway StoresOpinion
Argued April 11, 1938
Decided May 17, 1938
Appeal from the Supreme Court, Appellate Division, Fourth Department.
William S. Hillick for appellants.
George M. Fannin and James C. Fannin for respondents.
William M. Gallagher, County Attorney ( Dwight L. Murphy of counsel), for county of Oswego, amicus curiae.
Order affirmed, with costs; no opinion.
Concur: CRANE, Ch. J., LEHMAN, O'BRIEN, HUBBS, LOUGHRAN, FINCH and RIPPEY, JJ.