Mix v. People ex rel. Pierpont

It is first objected that there was not a levy of a county tax —that the action of the board of supervisors did not. amount to a levy. The order adopted was this: “The committee on

county taxes reported that they have examined the accounts of the county, and they recommend that a tax of $25,000, for all purposes, be levied for the year 1812, upon all the taxable property of the county, and, on motion, the report was adopted.” Does the order, by a fair and reasonable construction, levy the $25,000 for county taxes ? The committee recommend the levy, and the board adopt the recommendation. This…