In the Matter of the Application of Henry L. Hermance, Appellants v. the Board of Supervisors of Ulster…

Summary

The New York Court of Appeals affirmed the lower court's denial of the petition to refund a tax assessed on the appellants. It held that the statutes of 1869 and its 1871 amendment permit correction only of "manifest, clerical, or other" errors apparent on the assessment roll, not substantive or non‑manifest errors. Consequently, the appellants' claim of an illegal assessment did not fall within the statutory grant of jurisdiction.