People ex rel. Stephens v. Halsey
New York Court of Appeals
Appeal from the general term of the Supreme Court, in the seventh district, where an order awarding a peremptory mandamus had been affirmed. (Keported below, 53 Barb. 547.) This was an application by William B. Stephens, supervisor of the town of Fremont, in the county of Steuben, for a writ of mandamus, to be directed to Peter Halsey, the treasurer of said county, commanding him to issue his warrant for the collection of a certain tax.
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Appeal from the general term of the Supreme Court, in the seventh district, where an order awarding a peremptory mandamus had been affirmed. (Keported below, 53 Barb. 547.) This was an application by William B. Stephens, supervisor of the town of Fremont, in the county of Steuben, for a writ of mandamus, to be directed to Peter Halsey, the treasurer of said county, commanding him to issue his warrant for the collection of a certain tax. It appeared, on the hearing, that B. F. Young, agent, in the county of Steuben, for William, Earl of Craven, Alexander Oswald and Edmund B. Estcourt,…
1Opinion of the Court
*Fullerton, J.
1. The statement furnished by the agent, Young, in compliance with the “act to subject certain debts, owing to non-residents, to taxation” (Laws of 1861, ch. 371, p. 721), was not conclusive on the assessors, and it was their right, and, if they suspected its accuracy, their duty, to go beyond it, and ascertain by means of other agencies, the amount of the debts subject to taxation, under the provisions of the law referred to.2 By that act, the agent was required to return “ all debts owing by inhabitants to persons not residing within the United States.” Instead of this,…
2Cases cited11 opinions
- Doolittle v. . Supervisors of Broome CountyNew York Court of Appeals · 1858
- People ex rel. Case v. CollinsNew York Supreme Court · 1837
- Arberry v. BeaversTexas Supreme Court · 1851
- State ex rel. Rice v. County JudgeSupreme Court of Iowa · 1858
- Hamilton v. State ex rel. BatesIndiana Supreme Court · 1852
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3Cited by2 opinions
- Doremus v. DoremusNew York Supreme Court · 1892
- Leslie v. LeslieNew York Court of Common Pleas · 1869