Tipping v. Dougherty

The relator is the county treasurer of Bergen county, and he brings these proceedings on behalf of the county as such official charged under the statute with receiving and collecting the taxes from the several municipalities of the county. William A. Dougherty, as city treasurer, and the mayor and city council of Garfield constituting the governing body, are respondents. Garfield is a duly incorporated city. It has a population of approximately thirty-one thousand and an assessed valuation of $22,000,000. It is one of the seventy municipalities of the county.

In this application for mandamus…