Case ID: ad_138/html/0912-02.html
Source: Caselaw Access Project
Author: {"author": "Kruse, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

The People of the State of New York ex rel. Robert A. Toms, Respondent, v. The Board of Supervisors of Erie County, Appellant.
    
      Certiorari — town—assessment — action of board of supervisors.
    
    Appeal from an order of the Supreme Court entered in the Erie county clerk’s office February 17, 1910.
    Order" affirmed, with ten dollars costs and disbursements.
   All .concurred, except Kruse, J., who dissented in a memorandum.

Kruse, J.

(dissenting):. I dissent upon the ground that, the action of the board of supervisors in including the. illegal claims in the tax roll is not judicial in the sense that it" may be reviewed by writ of certiorari, The claims, the validity of which is challenged, arise out of certain resolutions of the board of supervisors passed at different times, charging against the town deficiencies between what was assessed and collected on preceding tax rolls. The resolutions so passed, and which I think are illegal, may be subject to review zby a writ of certiorari in an independant proceeding ; but that is not this case, as I understand it. The action sought to be reviewed here is, as it seems to me, ministerial and not judicial. (People ex rel. Schau v. McWilliams, 185 N. Y. 92.)