Town of Brandon v. Harvey

This is a petition for a writ of mandamus and has been heard upon an agreed statement of facts. The prayer is that the petitionee, hereinafter called the commissioner of taxes, shall be ordered forthwith to issue a certificate to the petitioner, hereinafter called the town, under the provisions of section 48, No. 17, Part I, Acts of 1931 (known as the Income and Franchise Tax Act of 1931) for the sum of $20,486.38, which is the amount claimed to be due to it as a reimbursement under this statute.

The section is as follows: “Reimbursement to towns. There is hereby annually appropriated to each…