George E. Woods, as Supervisor v. the Board of Supervisors of Madison County, Respondent

Summary

The New York Court of Appeals reversed the General Term, holding that the board of supervisors may, by proper agreement, waive the statute of limitations for tax claims and that such waiver binds successor boards. The court also held that the 1874 act did not repeal the 1869 act, allowing both statutes to operate concurrently, and that the plaintiff was entitled to recover taxes collected from 1884 through 1889 as well as the previously barred 1882‑1883 taxes due to the waiver.