New York Court of Appeals April 25, 1879 (Matter of Petition of Santiago Lima)

Per Ouriam.

The object of the application to vacate the assessment was to remove the lien created thereby. (Chap. 338, S. L. 1858, § 2.) The statute cited is-only applicable when the lien actually exists. As the assessment had been paid before the application and had ceased to exist, it would be inconsistent with the purpose of the act to grant the application.