Teunis P. Osterhoudt, Tax Payer v. John Rigney, Appellants

Summary

The Court of Appeals affirmed the lower court's judgment, holding that a taxpayer may bring an action under the 1872 act to vacate an illegal audit and restrain collection, but that board of audit decisions are final and cannot be reviewed in collateral proceedings absent fraud, and that a board lacks authority to re‑adjudicate claims previously rejected on the merits. The Court also held that procedural irregularities in the audit do not void the audit.