Williams v. Supervisors of Albany

Citations

• 122 U.S. 154
• 7 S. Ct. 1244
• 30 L. Ed. 1088
• 1887 U.S. LEXIS 2096

Syllabus

<p>Stanley v. Supervisors of Albany, 121 U. S. 635, affirmed to the point that a party who feels himself aggrieved by overvaluation of his property for purposes of taxation, and does not resort to the tribunal created by the state for correction of errors in assessments before levy of the tax, cannot maintain an action at law to recover the excess of taxes paid beyond what should have been levied on a just valuation. His remedy is inequity, to enjoin the colléetion of the illegal excess upon payment or tender of the amount due upon what is admitted to be a just valuation..</p> <p>The mode in which property shall be appraised; by whom and when that shall be done; what certificate of their action shall be furnished by the board which does it; and when parties may be heard for the correction of errors, are all matters within legislative discretion; and it is within the power of a state legislature to cure an omission or a defective performance of such of the acts required by law to be performed by local boards in the assessment of taxes as could have been in the first place omitted from the requirements of the statute, or which might, have been required to be done at another time than that named in it; provided always, that intervening rights are not impaired.</p> <p>The statute passed by the legislature of New York April 30, 1883, to legalize and confirm the assessments in Albany for the years 1876, 1877, and 1878 was not in conflict with the acts of Congress respecting the taxation of shares of stock in national banks, and was a valid exercise of the' power of the legislature to cure irregularities in assessments.</p>