O'Donnell v. Smith

Section 261 of the Tax Law (as amd. by Laws of 1928, chap. 99) imposed the duty of collecting mortgage taxes upon the register of Kings county. He is a county official. The petitioner, in the mortgage tax bureau, to whom, pursuant to section 262 of the Tax Law (as amd. by Laws of 1921, chap. 271), the register delegates a portion of the work thus imposed upon the register, cannot have any different status from that possessed by his principal, the official (register) specified in section 261 of the Tax Law. The petitioner is, therefore, a county employee, as is the mortgage tax deputy, which…