Matter of Rohr v. Kenngott

Lehman, Ch. J.

The petitioner, Prank J. Rohr, was appointed in 1937 by the County Clerk of Erie county to a position in the Mortgage Tax Bureau of the County Clerk’s office. It is the duty of the County Clerk of Erie county, pursuant to the provisions of the Tax Law (Cons. Laws, ch. 60), to collect the recording tax on mortgages. Section 261 of the Tax Law provides that upon the first day of each month he must pay over to the County Treasurer all moneys received during the preceding month upon account of taxes paid to him “ after deducting the necessary expenses of his office as provided in…