Legal Opinion

Fake v. Whipple

New York Supreme Court

Decided December 1, 1862PublishedCited by 4 opinions

APPEAL from a judgment at the circuit. The action was brought by the supervisor of the town of Lansingburgh, in the county of Rensselaer, against Henry S. Tracy, collector of said town, and Jonathan E. Whipple and Isaac T. Grant, the sureties of said collector in his official bond. The action was originally brought by James I. Adams, as ' supervisor of said town; and the appellant, as successor of Adams in that office, is substituted as plaintiff.

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APPEAL from a judgment at the circuit. The action was brought by the supervisor of the town of Lansingburgh, in the county of Rensselaer, against Henry S. Tracy, collector of said town, and Jonathan E. Whipple and Isaac T. Grant, the sureties of said collector in his official bond. The action was originally brought by James I. Adams, as ' supervisor of said town; and the appellant, as successor of Adams in that office, is substituted as plaintiff. The plaint tiff claims to recover the sum of $860, on said bond, as the amount for which the collector is in default, and for which he and his…

1Opinion of the Court

By the Court,

Hogeboom, J.

I am of opinion that the collector on receiving the tax' warrant is prima facie chargeable with the amount of money therein directed to be collected by him; and that it is incumbent upon him to discharge himself in some one of the modes pointed out by the statute or recognized by the law. As soon as such warrant is delivered, an account thereof is required by law to be transmitted by the board of supervisors to the county treasurer, “ and the county treasurer on receiving such accounts shall charge to each collector the sums to be collected by him.” (1 R. S. 5th ed.…

2Cases cited3 opinions

  1. Muzzy v. ShattuckCourt for the Trial of Impeachments and Correction of Errors · 1845
  2. Hall v. LutherNew York Supreme Court · 1835
  3. People v. FalconerThe Superior Court of New York City · 1848

3Cited by4 opinions

  1. People Ex Rel. Nash v. . FaulknerNew York Court of Appeals · 1887
  2. Thorndike v. Inhabitants of CamdenSupreme Judicial Court of Maine · 1889
  3. Field v. Van CottNew York Court of Common Pleas · 1874
  4. Field v. Van CottNew York Court of Common Pleas · 1874

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