Vinton v. Board of Sup'rs
New York Supreme Court
Appeal from special term, Cattaraugus county. Action by Frank C. Vinton, as supervisor, of the town of Persia, against the board of supervisors of the county of Cattaraugus and Henry O. Wait, to recover taxes collected upon the assessment valuation of the Buffalo & Jamestown Railroad after it was known as the Buffalo & Southwestern Railroad, in aid of which the town of Persia, in 1873, issued bonds to the amount of $29,000. There was a judgment in favor of plaintiff, and…
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Appeal from special term, Cattaraugus county. Action by Frank C. Vinton, as supervisor, of the town of Persia, against the board of supervisors of the county of Cattaraugus and Henry O. Wait, to recover taxes collected upon the assessment valuation of the Buffalo & Jamestown Railroad after it was known as the Buffalo & Southwestern Railroad, in aid of which the town of Persia, in 1873, issued bonds to the amount of $29,000. There was a judgment in favor of plaintiff, and defendants appeal. Modified.
1Opinion of the CourtBradley, J.
The bonds of the town of Persia were issued pursuant to chapter 907 of the Laws of 1869, as amended by chapter 283 of the Laws of 1871. This action is founded upon the fact that the moneys arising from taxes collected upon the assessed valuation of the railroad in the town were by the treasurer of the county misappropriated and diverted from the purposes to which he was directed to devote their use by the statute, which provided, in effect, that all taxes except school and road taxes collected in any town on the assessed valuation of any railroad within it, for which the town should issue its…
2Cases cited10 opinions
- Strough v. Board of Supervisors of Jefferson CountyNew York Court of Appeals · 1890
- Wright v. ButlerCourt for the Trial of Impeachments and Correction of Errors · 1830
- Bridges v. . B'd Supervisors of Sullivan Co.New York Court of Appeals · 1883
- Eddy v. SmithNew York Supreme Court · 1835
- Buel v. BoughtonNew York Supreme Court · 1846
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3Cited by3 opinions
- Town of Islip v. County of SuffolkAppellate Division of the Supreme Court of the State of New York · 1920
- Village of Port Richmond v. County of RichmondAppellate Division of the Supreme Court of the State of New York · 1896
- Nelson v. SchrankAppellate Division of the Supreme Court of the State of New York · 1947