Case ID: nys_6/html/0135-01.html
Source: Caselaw Access Project
Author: {"author": "Barnard, P. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

People ex rel. Storms v. Besson, Supervisor.
    
      (Supreme Court, General Term, Second Department.
    
    July 2, 1889.)
    Oeeice and Oeeioer—Fees—Tax Receivers.
    Laws N. Y. 1875, c. 447, amending Laws 1868, c. 59, relating to the salary of the receiver of taxes of the town of Greenburgh, Westchester county, which was $1,000 under the last-named act, provides that “the percentage upon taxes paid to any collector by the receiver shall be his salary, and shall be paid to such receiver by the supervisor, ” etc. Held, that the amendment still leaves the receiver of Green-burgh a salaried officer, and he is not entitled to the 2 per cent, on taxes returned unpaid, allowed by Laws 1877, c. 193, to receivers who are not paid by salary.
    Appeal from special term, Westchester county.
    This was an application for mandamus to compel John Besson, supervisor of the town of Greenburgh, to pay relator, receiver of taxes, the sum of $109.63, to which he claims he is entitled under Laws 1877, c. 193; being 2 per cent, of the amount of uncollected taxes returned by relator, and since collected, with the statutory additions, by respondent. The motion was denied, and relator appeals.
    Argued before Barnard, P. J., and Pratt, J.
    
      J. Barclay Brown, Jr., for appellant. W. IT. H. Ely, for respondent.
   Barnard, P. J.

The taxes of the town of Greenburgh, Westchester county, are collected by special laws. Chapter 59, Laws 1868. By this act the receiver of taxes was made a salaried officer. The fees went to the town, and the town applied the fees, so far as sufficient, to the payment of the salary of $1,000, and kept the remainder. Chapter 193, Laws 1877, is not applicable to the town of Greenburgh, the receiver ffieing a salaried officer, and this act only applies to towns other than those where the receiver is paid by salary. By chapter 447, Laws 1875, the section of the act in respect to Green-burgh which fixed the salary of the receiver was amended so as to read as follows: “The percentage upon taxes paid to any collector by the receiver shall be his salary, and shall be paid to said receiver by the supervisor of the town of Greenburgh.” The effect of this amendment is still to leave the receiver a salaried officer. The uncollected taxes are not to be estimated in arriving at the compensation of the receiver. It is only percentage on sums “paid to and collected by” the receiver which go to make up the salary. The order should therefore be affirmed, with $50 costs.