Gale v. Mead
New York Supreme Court
Error to Monroe O. P. Gale sued Mead and Seely before a justice of the peace, and declared in trover for certain goods. The defendants were two of the trustees of school district No. 3 in Clarkson, Monroe county. On the 16th of September, 1840, a district meeting voted a tax of $100 to finish the school house which the district was then building.
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Error to Monroe O. P. Gale sued Mead and Seely before a justice of the peace, and declared in trover for certain goods. The defendants were two of the trustees of school district No. 3 in Clarkson, Monroe county. On the 16th of September, 1840, a district meeting voted a tax of $100 to finish the school house which the district was then building. On the 5th of November following, the trustees made a tax list and warrant for the collection of the tax, and delivered the same to the collector. On the 5th of October of the same year the district voted a further tax of $15; arid on the 7th of…
1Opinion of the Court
By the Court, Bronson C. J.
A district tax should be assessed, and the tax list made out by the trustees, within one month after the meeting at which the tax was voted. (1 R. S. 483, § 82.) Neither of the tax lists in this case was made out in season. But there are no negative words in the statute, such as would necessarily make it imperative; and in such a case, for the benefit of the public, the act may be done after the time has elapsed—the statute, as to time, being regarded as directory only. Pond v. Negus, (3 Mass. 230,) is a case directly in point; and we have approved of that decision.…
2Cases cited2 opinions
- People v. AllenNew York Supreme Court · 1831
- Pond v. NegusMassachusetts Supreme Judicial Court · 1807
3Cited by20 opinions
- State ex rel. Webster v. County CommissionersCourt of Appeals of Maryland · 1868
- Wampler v. State ex rel. AlexanderIndiana Supreme Court · 1897
- Doughty v. HopeNew York Court of Appeals · 1848
- Hill v. WolfeSupreme Court of Iowa · 1870
- People ex rel. Locke v. Common Council of RochesterNew York Supreme Court · 1871
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