Legal Opinion

People Ex Rel. City of Geneva v. Board of Supervisors

New York Court of Appeals

Decided February 26, 1907PublishedCited by 5 opinions

Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered July 19, 1906, which affirmed an order of Special Term granting a motion for a peremptory writ of mandamus to compel the defendant to issue to the relator a new certificate relative to the assessment and apportionment of taxes in the county of Ontario. The facts, so far as material, are stated in the opinion.

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Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered July 19, 1906, which affirmed an order of Special Term granting a motion for a peremptory writ of mandamus to compel the defendant to issue to the relator a new certificate relative to the assessment and apportionment of taxes in the county of Ontario. The facts, so far as material, are stated in the opinion. The action of the hoard of supervisors was in accordance with the statute law of the state. (L. 1896, ch. 908, § 3 ; People ex rel. N. S. Bernik v. Peck, 157 N. Y. 51 ; City of…

1Opinion of the CourtHiscock, J.

The city of Geneva is made a tax district the same as a town; but a warrant for the collection of state and county taxes is not issued by the board of supervisors to one of its officials as in the case of a town; Instead of this, said board having determined the amount to be raised for such taxes, in effect certifies the same to the proper authorities of the city, and the officials of the latter then collect said amount, which is returned to the proper officials for state and county purposes. The amount of taxes thus to be certified and raised in any year should bear the same proportion to…

2Cited by5 opinions

  1. City of Buffalo v. County of ErieNew York Supreme Court · 1915
  2. County of Erie v. Town of TonawandaNew York Supreme Court · 1916
  3. County of Erie v. Town of TonawandaAppellate Division of the Supreme Court of the State of New York · 1917
  4. In re The City of New YorkNew York Supreme Court · 1916
  5. Matter of City of New York v. . SchoeneckNew York Court of Appeals · 1916

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