County of Nassau v. City of Long Beach

The defendant city was required under the Tax Law (Cons. Laws, ch. 60) to collect the taxes certified to it by the county for collection. It became liable to the county for the amount of the taxes certified, whether collected or not. (Town of Amherst v. County of Erie, 260 N. Y. 361; Matter of County of Oswego v. Foster, 262 N. Y. 439.) A large portion of the taxes so certified was collected by the city but not paid over to the county. A portion of the taxes certified for collection was not collected by the city. At the time of the enactment of chapter 594 of the Laws of 1933 the city was…