The Town of Guilford Against the Board of Supervisors of Chenango County and Others.

Summary

The Court of Appeals held that the New York Legislature has the authority to levy a tax on the taxable property of a town to satisfy a private claim, and that the statute authorizing such a tax is constitutional and valid. The decision affirms the lower court's judgment and rejects the town's attempt to enjoin the tax, while a concurring opinion questions the town's standing to sue.