Crystal v. Foster

This is an application for mandamus directing the receiver of taxes of the town of Hempstead to deliver a certain tax receipt to petitioner. The tax became due on January 1, 1933, and was payable without penalty up to February 11, 1938. On Febru*328ary 8, 1933, petitioner sent respondent a certified check for $707.20, the amount of his taxes. Respondent failed to deposit the check in the bank and on March 3, 1933, the bank on which the check was drawn closed and has not opened. On April 4, 1933, twenty-three days after its receipt, respondent returned the check to petitioner, stating that it was…