Isabel S. Tripler, Respondent v. the Mayor, Aldermen and Commonalty of the City of New York, Appellant

Summary

The Court reversed the judgment in favor of the plaintiff, holding that the commissioner’s accompanying letter was not part of the official assessment record, the assessment was not void on its face, and the plaintiff’s payment was voluntary and therefore not recoverable. The decision rests on statutory interpretation of the assessment process and the absence of coercion or duress.