Mercer v. Floyd
New York Supreme Court
This action is brought by plaintiffs to have declared void the provisions of chapter 111 of the Laws of 1897, being an act for the relief of tax collectors of certain towns of Oneida county who lost tax moneys collected by them respectively through the failure of the Fort Stanwix Rational Bank, of Rome, in which said moneys were deposited, and to restrain the various defendants from proceeding under said act to levy taxes upon the property of the town of Western, and pay the…
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This action is brought by plaintiffs to have declared void the provisions of chapter 111 of the Laws of 1897, being an act for the relief of tax collectors of certain towns of Oneida county who lost tax moneys collected by them respectively through the failure of the Fort Stanwix Rational Bank, of Rome, in which said moneys were deposited, and to restrain the various defendants from proceeding under said act to levy taxes upon the property of the town of Western, and pay the moneys arising therefrom to the defendant Burch, one of said collectors, or his bondsmen, who have made good the- loss…
1Opinion of the CourtHiscock, J.
The defendant Burch, while acting as collector of the town of Western, in and for the years 1895 and 1896, collected and deposited in the Fort Stanwix Rational Bank, of Rome, tax moneys to the amount of $7,192.97. These moneys were cred*165ited to him on the hooks of the bank in the name of “ Seymour J. Burch, collector, town of Western,” and subsequently proofs of claim against the receiver of the bank were made out in the same form. Sometime in 1896 this bank failed. Its receiver paid dividends upon said deposit to the amount of about $4,322.25, leaving a deficiency of $2,870.72, which…
2Cases cited2 opinions
- Tillinghast v. . MerrillNew York Court of Appeals · 1896
- Bush v. Board of SupervisorsAppellate Division of the Supreme Court of the State of New York · 1896