Legal Opinion

People ex rel. Toms v. Board of Sup'rs

New York Supreme Court

Decided February 15, 1910Published

Certiorari by the People, on the relation of Robert A. Toms, against the Board of Supervisors of Erie County. On defendant’s motion to-vacate the writ.

1Opinion of the CourtBrown, J.

On December 31,1909, a writ of certiorari was issuedi to review the action of the board of supervisors in levying the sum of $1,667.36 as taxes upon the taxable property of the town of Tonawan— da. Defendant moved the court February 15, 1910, for an order vacating the writ, upon the ground that the acts of the defendant sought to be reviewed by the writ were solely legislative in their nature; that, proceedings of a judicial nature only can be reviewed by such a writ.It is alleged in both the petition and the writ that in November, 1909,. $2,467.36, in unpaid back taxes were a lien upon 20…

2Cases cited4 opinions

  1. People v. . HagadornNew York Court of Appeals · 1887
  2. Bellinger v. . GrayNew York Court of Appeals · 1873
  3. People ex rel. Dickinson v. Board of SupervisorsNew York Supreme Court · 1864
  4. Ne-ha-sa-ne Park Ass'n v. LloydAppellate Division of the Supreme Court of the State of New York · 1896

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