People Ex Rel. Taylor v. Miller
People Ex Rel. Taylor v. Miller
41 N.E.2d 788; 288 N.Y. 491; 1942 N.Y. LEXIS 1351
(North Eastern Reporter, Second Series)
People Ex Rel. Taylor v. Miller
Opinion of the Court
Order affirmed, with costs. By the express provision of section 296 of the Tax Law the city was required to refund the amount due “ with interest thereon from the date of the payment ” of the tax, not from the date when application or demand is made for the audit and allowance of the moneys paid. We do not construe the *493 amendment to the statute as intended to apply in cases where an appeal was pending at the time when the amendment took effect. No opinion.
Concur: Lehman, Ch. J., Loughran, Rippey, Lewis, Conway and Desmond, JJ. Taking no part: Finch, J.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.