The New York herald., 1864-05-25

y
ns the Regeneration Of the country. (Proossed ap-
90 pRraeur-I nov put shs close Of The general dir
PIcAap-M Thiers WISHES 70 speak.
fHnSs-Yss; but NOT BOW. It 10 TOO late
{ TAX COMMISSIONER IMBR00LI0.
~--~~~~~>~~-~~>~~~~
Supreme Court Chambsrs.
Before Judge Barnard
AZ n. -1he argument In the Tax Commissiooer case
~ to-day, and was listened TO by large audience
fly politicians and those interested In the result Of
contest Nm3r
tjudge len opened the case for the rev appoinsess
'rr. Allen, Purser and Woodrun-and proceeded to
the section # the acs under which the present in:
bouts were appointed. Tho law was passed by the
stature Of 1859, snd reads q 70 lows
Tnediatey upon the passage OF this act there shall
ponted BY the COmptroller OF the city of New York
e commissioners, who shall form board and be
gnated Commissioners Of Taxes ana Assessments for
city and county Of New York, who shall hold their
for I'VE years, and until others are appointed IN
place. Any vacancy In said Board OF Commissioners
death or resignation or otherwis shall be filed
aid Comptroller for the balance of the term for which
comm 'ssoner was appointed Tho annual CON-
ation OF each commissioner shall be 81 500, TO be
monthly by the Comptroller out Of the county
sury.
'der this law Comptroller Haws appointed Jonathan
., Josiah w. Brown and Amor J. Williamson as Tax
'nissioncrs, and on the 5th Of May, 1862 the ap-
tees ,otk the oath o! Office After remaining In
I've years Comptroller Brennan appointed as heir
essors jonathan Allen, 6eoree T.. Purser and Christian
woodruff. lhe new appointees met and appointed
Allen chairman, and through him the present To-
oents were notified or the change and requested to
rer up the books and papers belonging to tine Office
refused 70 accede TO this request, and Il In
equence OF this demand and refusal that the petition
were obliged TO apply 70 the court for an order
cause why the present incumbenss should not de-
up tbe books and papers 10 question.
!. MckHok--n reply TO the comnun cation which
ed upon US last Friday will read the affidavit Of
adavs set forth that the depouent was appointed
Commissioner: by Comptroller Haws In May, 1859;
he had fulfilled all tho duties required OF him by
aud that he has continued uninterrupted In the dts
&c Of hss duties until tho present tme that per
has been legally appointed his successor that the
of Tax Commissioners ia stiil organized, and that
Deputy Iax Commissioners and Surveyor have 10
possession and keeping the books snd papers per
ing 70 The Office; deponent denied that tho books and
RS were under his CONTROL or that he refused 70 de-
them up 10 Mr.. Allen, as 10 stated In the PRAYER OF
petitioners Deponent also denies that Comptroller
man has any authority or power 70 appoint Jonathan
o, George a. Purscr end Christian B. Woodruff to
Once OF Tax Commissioner; that the now
,intees have never met as Tax Commissioners. and
made no demand for the books and papers pertain.
the Office, only 30 far that Mr.. Allen requested de-
mt TO open the safe before business hours
ming, and that deponent refused to do 20 until ten
ck.
,e amdavt Of Josiah W. Brown, 70 ne sans effect,
s.Judee Alien said Il was true the petitioners had
n fully entered upon their duties for the very reason
the respondents would not give them the opportuni-
,ut they entered upon their duties as far as they
without having possession Of the books and papers
he case Of Street Commissioner Conover, all he did
a. sed ,hs. ,hss Sss suc,su. and ma. ho Sss
ily taken posseesiou or the Office. M. Williamson
that no demand was made upon bin 70 deliver up
F',oo.s and papers except By nr Allen, who merely
70 busissss bours. This b qSar denial OF the re-
70 deliver up, and b certainly evasive msde Of
sepng The IDEA that the deputies and surveyor
The custoAiAns of The books apd papers OF the Office
thai she demand ahould have been naoe upon them
absurd snd the facs that return had been made 70
80 authorities since their torn OF ofllcs had ex.
gave NO strength 10 their title whatever. The Iax
$50, under which the present incumbsnts we're ap-
tea 70 ofce, did not mean 70 give the appolpteee
q the odcs for NE. DISTINCTLY says sAey shall
their Office FOR 1--we yoars I" They may think their
Q y meant 10 be continuous one; but the Court Of
als has decided that the iaw must BE- liberally
"a and ~, % % eosssss; % e 70 make n the appoint.
70 The spirit Of our Institutions and government
e claim that our title 70 the ose s perfect that the
a o. the present incumbents has expired. and that
are now nothing more than usurpsrs, and should be
,ptly ousted. The once O Tax Comm ssoner was
aided 10 be perpetual, bus nos The tenure Of of6ce
apy other reasoning " without the color Of law or
a. 1he casss Of Carpenter. Davis, whiting and Con.
sr are all applicable 70 this case, and sheuId have
Il weight with the Court In determining the question
q under C0DSlQeYotlo0
n NcKeou thsn read The law under which the present
rmbents wore appointed TO oice and laid particular
- upon the word "mmed iately,' which to his mind
med 70 Imply = continuous term Of Office
Va the present incumbeuts except the IeRis-
IRE, and the Comptroller had nothing what
to DO with the appenimens q their successors.
a Of their once, and even now when II was claimed
their term Of oce had expired the state authorities
accepted .her statement and had been received at
sent incumbents were de lure and dc fdcto Tax Com
sousrs under the act OF 1859 and their successors
having been legally appointed there VAS 20 power -
ia not be two seis Of TAX commissioners Rt the samc
and the tls Of the new appointees had 70 be de
she Old ooes were the props, cas.oasns & oi the be
|sN-d The way in which the gentleman on the other
Is had argued bis case showed that he had mis-
On hs remedy no should have r. applied pesa.n,s r.r
|, quietly In possession Of their Office, and that their
csssors have NOT been,egaly appointed should give
sSo y shsr once 1ss ina 20 'S n" once cspna ).
tied In this summary manner, but BY means cf quo
.rranto 70 show BY what title they hold their Office
= Comptroller was empowered 10 do 4 specific act
Q language OF the sos was peculiar, and gave Comp
le- Brennan authority 70 appoint suosessora m.
missed Of successors 70 the oss but the law of 1851
anesd ell this, and now We have ses OF commissIon
vitsout any prcyls,os ssns made 70. ,hsIr success
,sssEs. N any existed, aud ansn that body met an,
,ehded the law the present ncumbents could not b,
uoycd from ONCE
- Noyss on behalf Of the present ncumhcnts, pro
eded 10 review the decision of Judge Peabody 10 70
rred 10 by OK Judge Allen, In the case of OOunovo
"a that Judges lngrahsm apd euthcrlaod had though
onss 70 reverse l The case OF Connover was mot n
rItcsbe one When Mr.. Cosnover was appointed
once Of Street Commissioner there was no ucum
MI Mr. Taylor having ded, 90 the case very dii
rant from The one under confederation rue mere af
riou Of tho right Of the petitioners 70 the once cav
- no right 70 take charge Of the books and papers
n VAS not until the Title was settled that they coul
elss on occupying the once and taking charge or th
|fscss In oonctusion, he submitted that the prcseu
ode of proceeding was entirely wrong that the remed
usbt TO be obtaisedscoud only be procured BY apply
g for q quo warranto 70 the Attorney Gonsral OF %
m yudse Allen concluded tho argument, ara then N
ina vere submitted 70 the Court -. Z
udae Barnard said he would examine the PAPERS an