Common School District No. 3 v. County of Chemung

In May, 1933, the plaintiff regularly determined its budget for the 1933-1934 school year, levied its tax, and about October 19, 1933, delivered the warrant to the collector. In April, 1934, the district trustees made return to the county treasurer of the unpaid taxes. Pursuant to section 435 of the Education Law, the county treasurer paid said school district $8,420.56 of the taxes so returned. He failed to pay a balance of $2,152.90, which plaintiff here seeks to recover. It represents taxes on properties bid in by the county at its tax sales in October of 1934, 1933 and 1932 and prior…