People ex rel. Title Guarantee & Trust Co. v. Grifenhagen

McLaughlin, J.:

This appeal is from an order granting a peremptory writ of ' mandamus directing' the appellant, as register of the county of New York, to record a mortgage given to secure the payment of $1,250 upon payment of the recording fees and the mortgage tax computed upon that sum. The appellant refused to record the mortgage on the ground that the amount tendered was insufficient, and contended that under section 256 of the Tax Law he was entitled to receive a tax based upon the value of the property covered by the mortgage. His contention in this respect was predicated upon a…