
    James J. Crozier and All Others, etc., Taxpayers of the Town of Islip, Suffolk County, New York, Appellants, v. James F. Richardson and Others, Respondents.
   In an action to enforce restitution and recovery, at the suit of a taxpayer, for collusive audit or payment, collusion is the gravamen of the action. Collusion not being proved, it is unnecessary in this action to decide the legality of the claims. The judgment is affirmed, with costs, on authority of Daly v. Haight (170 App. Div. 469). Jenks, P. J., Thomas, Stapleton, Mills and Rich, JJ., concurred.  