Seigmund M. Peyser, Appellant v. the Mayor, Aldermen and Commonalty of the City of New York,. Respondent

Summary

The New York Court of Appeals reversed the trial court's dismissal and held that a plaintiff who paid a municipal assessment that was later set aside as illegal is entitled to recover the money. The Court reasoned that the payment was made under legal coercion and the assessment was prima facie regular before being voided, satisfying the requirements for restitution.