People ex rel. Central Bank of Cherry Valley v. Board of Supervisors
New York Supreme Court
APPEALS by the several relators from, orders made at a special term denying their respective applications for writs of peremptory mandamus. The relators claimed that they were illegally assessed in the years 1861, 1862, 1863 and 1864, on their capital stocks, which were invested in bonds or stocks of the United States, and exempted from taxation for state and municipal' purposes.
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APPEALS by the several relators from, orders made at a special term denying their respective applications for writs of peremptory mandamus. The relators claimed that they were illegally assessed in the years 1861, 1862, 1863 and 1864, on their capital stocks, which were invested in bonds or stocks of the United States, and exempted from taxation for state and municipal' purposes. They presented their claims, for taxes paid by virtue of such assessments, to the defendants, on the 13th day of ATovember, 1867, and requested them to hear, determine, audit and allow the same, under and pursuant to…
1Opinion of the Court
By the Court, Balcom, P. J.
The duty of the defendants, under the law of 1867, (Laws of 1867, vol. 2, p. 2323,) was to hear the applications of the relators, and determine their claims of assessments for taxes made in the county of Otsego, upon United States bonds, stocks or securities, any or all of them, which by law were or had been exempt from taxation, and to repay to them the amounts collected or paid upon such assessments. It was not the duty of the defendants personally to repay such amounts; but it was their duty to levy the same by tax upon the taxable property of the county, and…
2Cases cited1 opinion
- People ex rel. Fiske v. Common CouncilNew York Supreme Court · 1856
3Cited by3 opinions
- Lincoln National Like Insurance v. FischerSupreme Court of Iowa · 1945
- People ex rel. Sherrill v. GuggenheimerNew York Supreme Court · 1899
- People ex rel. Reynolds v. Common CouncilSuperior Court of Buffalo · 1892