Legal Opinion

People ex rel. First National Bank v. Board of Supervisors

New York Supreme Court

Decided December 17, 1867PublishedCited by 7 opinions

THIS is an application, upon due notice, for a mandamus to compel the board of supervisors to hear, determine and pay to the relator a claim of 3060.61, for an assessment to that amount against, and which was paid by, the Bank of West Winfield. • The motion papers show that in the year 1864, the Bank of West Winfield, a State bank, with a capital of $100,000, located in the town of Winfield, in the county of Herkimer, held as part of its capital stock $40,000 in the stocks…

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THIS is an application, upon due notice, for a mandamus to compel the board of supervisors to hear, determine and pay to the relator a claim of 3060.61, for an assessment to that amount against, and which was paid by, the Bank of West Winfield. • The motion papers show that in the year 1864, the Bank of West Winfield, a State bank, with a capital of $100,000, located in the town of Winfield, in the county of Herkimer, held as part of its capital stock $40,000 in the stocks and bonds of the United States, which it continued to hold during that year. That the assessors of the town of Win-field,…

1Opinion of the CourtFoster, J.

But for the act of 1867, above mentioned, the relator would be without remedy against the county of Herkimer, inasmuch as no application had been made (pursuant to the statute in regard to assessments) to the assessors, for a review by them of the assessment, and because also it appears that the payment of the tax was made without coercion.

It was however a case where there was a moral obligation on" the part of the county of Herkimer and of the town of Winfield, to refund the sums so unjustly received by them from the Bank of West Winfield. And I have no doubt that the legislature had the…

2Cited by7 opinions

  1. French v. JonesMassachusetts Supreme Judicial Court · 1906
  2. Bowen v. City of MinneapolisSupreme Court of Minnesota · 1891
  3. State ex rel. Sloan v. WarnerWisconsin Supreme Court · 1882
  4. Gilmore v. City of UticaNew York Supreme Court · 1890
  5. Lee v. Board of SupervisorsNew York Supreme Court · 1881

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