Legal Opinion

People v. . Gass

New York Court of Appeals

Decided December 10, 1912PublishedCited by 10 opinions

Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 8, 1912, which affirmed an interlocutory judgment of Special Term overruling a demurrer to the complaint. The following question was certified: “ Does the complaint state facts sufficient to constitute a cause of action against the demurring defendant ? ” The nature of the action and the facts, so far as material, are stated in the opinion.

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Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 8, 1912, which affirmed an interlocutory judgment of Special Term overruling a demurrer to the complaint. The following question was certified: “ Does the complaint state facts sufficient to constitute a cause of action against the demurring defendant ? ” The nature of the action and the facts, so far as material, are stated in the opinion. The Mortgage Tax Law is a highly penal statute, especially in its application to the register and his duties thereunder, and…

1Opinion of the CourtWillard Bartlett, J.

The following are the substantial allegations of the complaint:

From January 1, 1905, to December 31, 1908, the defendant Frank Gass was the register of the county of New York. Before entering upon his official duties he gave a bond, with the defendant the Empire State Surety Company as surety, to the People of the state of New York, in the penal sum of $24,000, conditioned that he should faithfully and diligently discharge the duties of his office under the provisions of the article of the Tax Law relating to the taxation of mortgages and duly account for and pay "over all money or property…

2Cited by10 opinions

  1. Bouffard v. BefeseAppellate Division of the Supreme Court of the State of New York · 2013
  2. 200 E. 64th St. Corp. v. ManleyAppellate Division of the Supreme Court of the State of New York · 1974
  3. State ex rel. Hauk v. American Trust Co.Tennessee Supreme Court · 1918
  4. People ex rel. Title Guarantee & Trust Co. v. RuoffAppellate Division of the Supreme Court of the State of New York · 1913
  5. Board of Commissioners v. MurraySupreme Court of Colorado · 1922

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