assessments existing at the time of enactment of the statute, as well as to those occurring thereafter. People ex rel. Pells v. Supervisors of Ulster, 65 N. Y. 300 (1875); reversing 63 Barb. 83 (1872), on the ground that that court had held the statute not to act retrospectively. The statute (Laws 1871, chap. 695) does not apply to cases in which the assessors had power to act but erred, as by assessing for personal property when the taxpayer had none for which he was liable, but only to cases in which they had no power to make the assessment. People ex rel. Hermance v. Supervisors of Ulster, 10 Hun, 545 (1877); affirmed, 71 N. Y. 481 (1877). In the last case, the case of People ex rel. Pells v. Supervisors of Ulster, 65 N. Y. 300 (1875); reversing 63 Barb. 83 (1872), is distinguished and limited in its authority to the single point that the statutes in question, Laws 1871, chap. 695; amending Laws 1869, chap. 855, were retroactive. The extent of jurisdiction of the County Court said in 65 N. Y. 302 (1875), to exist is in 71 N. Y. 484 (1877), denied. In Matter of New York Catholic Protectory, 77 N. Y. 342 (1879); Matter of Hudson City Sav. Ins., 5 Hun, 612 (1875), is expressly overruled on the point that an adjudication by another tribunal is essential to action by the County Court under Laws 1871, chap. 695, amending Laws 1869, chap. 855, § 5; and Hermance v. Supervisors of Ulster, 71 N. Y. 481 (1877), is distinguished on the ground that there the tax was upon personal property, and the tax was merely for a greater amount of such personal property than the petitioners, as they claimed, possessed, and was not the case of an illegal assessment, but of overvaluation, if in fact any error on the part of the assessors was committed. The charter of an association, Laws 1866, chap. 647, § 3, declared its property "used for the charitable purposes of said association" exempt from taxation. Upon an application to the County Court under Laws 1869, chap. 855, § 5; amended by Laws 1871, chap. 695, to compel the board of supervisors to refund the amount of a tax which had been collected, the petition alleged that the land upon which the tax was imposed belonged to the association, and was used for its charitable purposes, which allegation was not controverted. Held, that an order to refund was properly granted. Matter of New York Catholic Protectory, 77 N. Y. 342 (1879). Power of County Court to order refund of illegal tax sustained. Williams v. Supervisors of Wayne, 78 N. Y. 561 (1879); reversing 14 Hun, 343 (1878); Matter of Ulster Co. Sav. Bank, 20 id. 481 (1880). An order of a County Court granted upon notice to the board of supervisors in pursuance of Laws 1871, chap. 695; amending Laws 1869, chap. 855, recommending such board to correct an erroneous assessment and to refund the amount is mandatory, and upon failure of the board to appeal has the legal effect of a judgment. Id. The taxes which Laws 1871, chap. 695, amending Laws 1869, chap. 855, 5, was intended to relieve from, are such as were not legally chargeable, not such as were assessed in an erroneous manner. The statutes of 1869 and 1886 authorize the County Courts to strike from the assessment-roll an uncollected tax levied without authority of law. Matter of Douglas, 48 Hun, 318 (1888). Whenever § 54. Reassessment of property illegally assessed. by the final judgment of a court of competent jurisdiction, it appears to the board of supervisors that any property liable to taxation in any year was erroneously or illegally assessed, and that by reason of such erroneous or illegal assessment, such property did not become subject to taxation for such year, the board shall place the same on the roll of the current year at the valuation thereof, if any, fixed by the assessors for such preceding year; and in case no valuation was fixed by the assessors, such property shall be assessed by the board at such valuation as they may determine for the preceding year. Before fixing such valuation, the board of supervisors shall give to the owners of such property, at the time of the assessment by the board, a notice of at least five days and an opportunity to be heard, and on such hearing, the board shall have, as to such property, all the powers of the assessors of a tax district in reviewing and correcting an assessment-roll. Such property shall be taxed at the rate per centum of such preceding year. The whole amount of tax on property levied in pursuance of this section shall be deducted from the aggregate of taxation to be levied on the tax district for the current year, before such tax is levied. [New.] § 55. Levy of tax by supervisors.-The board of supervisors of each county shall, at its annual meeting, levy the taxes for the county, including the state tax, upon the valuations as equalized by it and estimate and set down in a separate column in the assessment-roll of each tax district therein, opposite to the sums set down as the valuation of real and personal property or property of incorporated companies or of the taxable rents reserved, the sum to be paid as a tax thereon, including the state tax, as fixed by the comptroller. Such assessment-roll shall, when the warrant is annexed thereto, become the tax-roll of the tax district, and a copy thereof shall be delivered to the proper supervisor, who shall deliver it to the clerk of the proper city or town to be kept by him for its use. [Revisers' Note.-R. S., pt. I, chap. 13, tit. II, §§ 33-35; 8th ed., 1104, R. S., pt. I, chap. 13, tit. IV, § 15; 8th ed., 1150, L. 1846, chap. 327, § 2; R. S., 8th ed., 1106, L. 1859, chap. 312, § 9; R. S., 8th ed., 1109, Section twelve of the County Law (Laws 1892, chap. 686) requires the board of supervisors to "annually direct the raising of such sums in each town as shall be necessary to pay its town charges," and "cause to be assessed, levied and collected, such other assessments and taxes as shall be required of them by any law of the State." County Law, §§ 230, 232. "§ 230. County charges.-The following are county charges: 1. Charges incurred against the county by the provisions of this chapter; 2. All expenses necessarily incurred by the district attorney in criminal actions or proceedings arising in his county; 3. The compensation of the county officers, their subordinates and assistants, which are payable by the county; 4. The compensation of the criers of the courts of record within the county for attendance thereat, at three dollars per day; 5. The compensation of the sheriff for the commitmend* and discharge of his prisoners on criminal process within the county, and for summoning constables to attend court; 6. Compensation allowed by law to constables for attending courts of record, and the compensation allowed by law to constables and other officers, for executing process on persons charged with a felony; for services and expenses in conveying such persons to jail; and for the service of subpoenas issued by the district attorney and for other services in relation to criminal proceedings and support of prisoners in transit, for which no specific compensation is prescribed by law, and which are not a town charge, as prescribed by article seven, of the Town Law; but no charge for issuing or serving any subpoena in any criminal action or proceeding issued or served on behalf of a defendant shall be allowed, unless otherwise ordered by the court in which the action or proceeding was pending; So in the original. 7. The expenses necessarily incurred in the support of persons charged with, or convicted of crimes, and committed to the jails of the county; 8. The sums required by law to be paid to witnesses in criminal actions and proceedings; 9. The moneys necessarily expended by any county officer in executing the duties of his office in cases in which no specific compensation for such services is provided by law; 10. The accounts of the coroners of the county for such services as are not chargeable to the person employing them; 11. The accounts of the county clerks, for the services and expenses incurred under the law respecting elections, other than for militia and town officers; 12. The sums required to pay the bounties authorized by resolution of the board of supervisors, for the destruction of wild animals and noxious weeds, unless the supervisors by resolution, direct that such bounties shall be town charges; 13. The compensation of the members of the board of supervisors; 14. The charges and accounts for services rendered by justices of the peace in the examination of felons, and in other criminal proceedings as mentioned in section 165, of the Town Law, when not otherwise provided for ; 15. The expenses necessarily incurred, and sums authorized by law, or by the board of supervisors, pursuant to law, to be raised for any county purpose; 16. The reasonable costs and expenses in proceedings before the governor for the removal of any county officer upon charges preferred against him, including the taking and printing of the testimony therein; 17. All judgments duly recorded against a county; 18. All damages recovered against, or costs and expenses lawfully incurred by a county officer in prosecuting or defending an action or proceeding brought by or against the county or such officer, for an official act done, when such act was done, or such action or proceeding was prosecuted or defended pursuant to law, or by authority of the board of supervisors; and any such damages so recovered, or costs and expenses incurred by any such officer, for any act done in good faith in his official capacity, without any such authority, may be made a county charge by a majority vote of all the members elected thereto." [As amended by Laws of 1893, chap. 116.] "§ 232. County charges; how raised. The money necessary to defray the county charges of each county, shall be levied on the taxable property in the several towns therein, in the manner prescribed in the general laws relating to taxes; and in order to enable the county treasurer to pay such expenses as may become payable from time to time, the board of supervisors shall annually cause such sum to be raised in advance in their county, as they may deem necessary for such purpose." Town Law, § 180. "§ 180. What deemed town charges.-The following shall be deemed town charges: 1. The compensation of town officers for services rendered for their respective towns. 2. The contingent expenses necessarily incurred for the use and benefit of the town. 3. The moneys authorized to be raised by the vote of a town meeting for any town purpose. 4. Every sum directed by law to be raised for any town purpose. 5. All judgments duly recovered against a town. 6. All damages recovered against a town officer for any act done pursuant to a direction or resolution, duly adopted by the town board, or at a town meeting duly held; and all damages against any such officer for any act done in good faith, in his official capacity, without any such direction or resolution, may be made a town charge, by a vote of the town, at a town meeting duly held. 7. The costs and expenses, lawfully incurred by any town officer in prosecuting or defending any action or proceeding brought by or against the town or such officer for an official act done, shall be a town charge in all cases where the officer is required by law to so prosecute or defend, or to do such act, or is instructed to so prosecute or defend, or to do such act, by resolu |