Legal Opinion

Gifford v. Town of White Plains

New York Supreme Court

Decided December 15, 1881Published

Appeal from a judgment in favor of the plaintiff, entered upon the report of a referee. The action was brought to recover $500 and interest upon a certificate of indebtedness of the town of White Plains, alleged to have been issued and negotiated by the supervisor trader the provisions of section 2 of chapter 193 of the Laws of 18YY.

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Appeal from a judgment in favor of the plaintiff, entered upon the report of a referee. The action was brought to recover $500 and interest upon a certificate of indebtedness of the town of White Plains, alleged to have been issued and negotiated by the supervisor trader the provisions of section 2 of chapter 193 of the Laws of 18YY. That portion of section 2 which is material to the consideration of this case, reads as follows, viz.: Section 2. Whenever the supervisor shall receive from the collector or receiver of taxes an account of unpaid taxes as required in the next preceding section,…

1Opinion of the Court

Gilbert, J.:

The act of April 28, 1877, required the collector of taxes to make a return on oath to the supervisor of the town of all taxes remaining unpaid at the time of such return, and required the supervisor, whenever he should receive from the collector or receiver of taxes an account of such unpaid taxes under the direction and authority of a board composed of himself, the justices of the peace and town clerk of the town, to borrow on or before the first day of May next thereafter upon the credit of the town a sum not exceeding the amount of unpaid taxes so returned, and to pay said…

2Cases cited3 opinions

  1. Gelpcke v. DubuqueSupreme Court of the United States · 1864
  2. Bank of Rome v. . Village of RomeNew York Court of Appeals · 1859
  3. F. M. B., of K. v. . B. D. Bk.New York Court of Appeals · 1857

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