People Ex Rel. Frost v. . Woodbury
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered March 4, 1914, which annulled on certiorari a determination of the state hoard of tax commissioners disallowing the claim of the relators for services and allowed said claim. One John Franey was clerk of the county of Albany in the* year 1909, and on the 8th day of February of that year a corporate mortgage securing an issue of bonds was’ presented to him for record.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered March 4, 1914, which annulled on certiorari a determination of the state hoard of tax commissioners disallowing the claim of the relators for services and allowed said claim. One John Franey was clerk of the county of Albany in the* year 1909, and on the 8th day of February of that year a corporate mortgage securing an issue of bonds was’ presented to him for record. The county clerk refused to receive the mortgage for record unless the full tax thereon was paid. The corporation…
1Opinion of the CourtHogan, J.
The Appellate Division held that the expenses of the defense of the action brought by the corporation against John Franey as county clerk of Albany county was one of the “necessary expenses for the purposes of this article ” as provided in section 262 of the Tax Law (Cons. Laws, ch. 60), and that the.county clerk was authorized to employ an attorney in the defense of the action and properly charge the fund in his possession with the expenses attendant thereon; that the county clerk in the collection of the tax does not act for the county, but as the agent of the state.
The correctness of the…
2Cases cited10 opinions
- Matter of Chapman v. . City of New YorkNew York Court of Appeals · 1901
- Hughes v. . County of MonroeNew York Court of Appeals · 1895
- People Ex Rel. Everett v. Board of SupervisorsNew York Court of Appeals · 1883
- Attorney-General v. Continental Life InsuranceNew York Court of Appeals · 1882
- In the Matter of TinsleyNew York Court of Appeals · 1882
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