People ex rel. Attorney General v. Supervisors

This is an application for a mandamus to compel the respondents to spread upon the tax rolls of their county for the current year a sum lost by the state in consequence of the failure of the late treasurer of that county to account for the moneys received at the regular tax sales for the year 1865. The defense is that by law the loss properly falls upon the state and not upon the county; but if the contrary of this be ruled, then it is insisted that the state has by laches lost any claim it may have had for indemnity •from the county.

The question arises under the tax law of 1853 (Gomp. L.…