Case ID: ohio-st_24/html/0330-01.html
Source: Caselaw Access Project
Author: {"author": "By the Court.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Francisca Flack v. Joseph B. Humphreys, Auditor of Hamilton County.
    •Motion for writ of mandamus.
    This is a motion for a writ of mandamus to compel the defendant, Joseph B. Humphreys, Auditor of Hamilton county, to draw his warrant for $45.34, upon the Treasurer of Hamilton county, for the purpose of refunding to the plaintiff the said sum of $45.34, the amount of taxes paid into the county treasury by her through the mistake of the auditor.
    The plaintiff, Francisca Flack, was in 1870, and still is, the owner of lot 443, in Fairmount, Hamilton county, Ohio, which was duly appraised by the district assessor for taxation, at a valuation $1,040, and was so entered on the minutes of the board of appraisers of real estate of said county.
    By a mistake in transferring said valuation from said minutes to the duplicate of Hamilton county, in said auditor’s office, said property was taxed at a valuation of $2,080 and the taxes were paid upon that valuation by the plaintiff, for the year 1870, 1871, and 1872. The amount of taxes paid by the plaintiff', in excess of the true amount due, is $45.34. The said auditor, when these facts were brought to his notice, made and sent a certified statement of the same to the county commissioners. And thereupon the county commissioners passed a resolution directing said auditor to draw his warrant on the county treasurer of Hamilton county for the sum of $45.34, in favor of Erancisca Elack, or her attorneys, Powell, Yeatman & Hornberger, for taxes so erroneously charged and collected on-said lot. -
    The said resolution of the county commissioners was duly presented by the plaintiff to the defendant, and his. warrant upon the county treasurer demanded, which he refused and still refuses to issue, upon the ground that the said order of the county commissioners must be approved by the Board of Control of Hamilton county.
    
      Powell, Yeatman <§• Hornberger, for the motion.
    
      W. T. Forrest, contra.
   By the Court.

The order of the county commissioners, under the provisions of the act of January 16, 1873 (76 Ohio L., pp. 10 and 11, sec. 20), to the county auditor, makes it the duty of such auditor to draw his warrant as therein directed; and the board of control, created by the act of -March 13, 1872 (69 Ohio L., p. 40, see. 7), are invested with no authority to act in such cases.

Peremptory writ awarded.