In re Kimball
Appellate Division of the Supreme Court of the State of New York
Appeal by the petitioner, Frederick A. Kimball, from an order of the Supreme Court, made at the Nassau Special Term and entered in the office of the clerk of the county of Nassau on the 3d day of March, 1921, denying petitioner’s motion for a writ of mandamus to require the county treasurer of Nassau county to pay to the treasurer of the village of Garden City $9,425.80, or the proportion due to that village from the fifty per centum of the State income tax collections under…
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Appeal by the petitioner, Frederick A. Kimball, from an order of the Supreme Court, made at the Nassau Special Term and entered in the office of the clerk of the county of Nassau on the 3d day of March, 1921, denying petitioner’s motion for a writ of mandamus to require the county treasurer of Nassau county to pay to the treasurer of the village of Garden City $9,425.80, or the proportion due to that village from the fifty per centum of the State income tax collections under section 382 of the Tax Law, as added by chapter 627 of the Laws of 1919, and amended by chapter 694 of the Laws of…
1Opinion of the Court
Putnam, J.:
In our opinion the act of 1920 superseded the method of dividing income tax moneys under the statute of 1919, by its recognition of incorporated villages as entitled to a ratable share. That State moneys coming to the county after May tenth were to be distributed under this later act. When in October, 1919, the Comptroller’s future estimate became incorporated in the county budget, both his aggregate figure, and the method of town apportionment by dividing these credits, were necessarily provisional, being dependent on the law remaining unchanged. But after division and application…
2Cases cited2 opinions
- People ex rel. Bailey v. Supervisors of GreeneNew York Supreme Court · 1851
- Public Service Comm., Second District v. . Int'l Ry. Co.New York Court of Appeals · 1918
3Cited by1 opinion
- Marshall v. SoaresAppellate Division of the Supreme Court of the State of New York · 2012