
    (26 Misc. Rep. 186.)
    In re YOUNG.
    (Oneida County Court.
    January, 1899.)
    Refun ding Taxes—Assessment.
    Failure of the assessors to meet on grievance day is merely an irregularity, not rendering the assessment void, and therefore not authorizing the refunding, on petition, of taxes paid.
    Petition by George J. Young for an order to compel the board of supervisors of Oneida county to refund taxes paid on petitioner’s property, assessment of which is claimed to be illegal because of failure of the assessors to meet on grievance day.
    Dismissed.
    George C. Carter, for the motion.
    J. K. O’Connor, opposed.
   DUNMORE, J.

The failure of the assessors to meet on grievance day is an irregularity, and not a jurisdictional defect. People v. Turner, 145 N. Y. 451, 40 N. E. 400. That omission, therefore, did not render the assessment void, but merely voidable in a direct proceeding for that purpose. The assessors had jurisdiction over the person and property of the applicant, and, if they committed an er« ror, their action was not void, and their assessment could not be attacked collaterally. United States Trust Co. v. City of New York, 144 N. Y. 488, 39 N. E. 383. A proceeding of this kind cannot be maintained where there is only an irregularity in proceedings of the assessors in levying the assessment. The petitioner has therefore mistaken his remedy, and the proceeding must be dismissed, with costs.

Proceeding dismissed, with costs.  