Taxpayers' Actions to Redress Municipal Wrongs Under the Statutes of the State of New York (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1900. Excerpt: ... death or expiration of office of the county treasurer, to substitute his successor in office as the defendant or respondent.61 Whatever may be the amount specified in the petition of the taxpayer, the county judge has power to ascertain the correct amount and make an order directing the county treasurer to set aside that sum for the purpose of executing the provisions of the act, and the fact that it appears that the taxes imposed upon railroads in the town for the years specified in the application, after deducting school and road taxes, were much more than the sum specified in the petition as the amount of the tax paid to the county treasurer, does not afford any defense to the county treasurer or furnish him with any ground of complaint82 In an action by a town against a county, the complaint is not demurrable, because it does not allege that all of the taxes have been paid over to the county treasurer. The presumption is that the public officers duly assessed and collected the taxes and paid over all money so assessed and collected to the county treasurer as required by law. In any event, even if this were not so, the county treasurer is bound to apply such moneys as he in fact received.63 70. Costs. It has been held that a proceeding by a taxpayer instituted under the provisions of the act is brought before the county judge as an officer designated by the statute for that purpose and not in a court of M Matter of Marvin, 39 St. Rep. 817; 60 Hun, 585; 15 N. Y. Supp. 500. 62 Clark v. Sheldon, 106 N. Y. 104, 113. 03 Hand v. Supervisors of Columbia County, 31 Hun, 531. record or otherwise. It is, therefore, not a special proceeding in a court of record within the meaning of the provisions of the Code relative to costs,54 and no costs can be awarded by th...