Village of Elmira Heights v. Fiester

This proceeding is brought to compel the respondent, as County Treasurer of Chemung County, to distribute certain franchise tax moneys now held by him, between the petitioner *769and the Town of Horseheads, in accordance with the provisions of subdivision 4 of section 218 of the Tax Law, and to restrain him from holding certain hearings and taking evidence allegedly in excess of his authority. Although a right to appeal from an adverse decision by the County Treasurer is undoubtedly provided by the statute, since the relief sought is preventive rather than remedial in nature, and since no…