New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1864-06-08
SUPREME CoURr-CnArDyRs-Ju 6-Besore
Jus, - BAsSAsD
TIE TAX COMMISSIONERS DIFFICULT

In the Of tho application of Jonathan w Aien and
e.hsr' n9mms,oneTs Of Taxes and Assessment ac sst-
The following Is the opinion of JEdgc Barnard
on ths,Q otion made ia this matter
williamson late Commissioners OF Taxes. &C. be compelled
to deliver to them their in Office books AID
have given the questions arising upon the paper. and
made upon the argument that complete and deliberate
the conclusions TO which such examination has led me
my other due. preventing from giving elaborate
l. There be eon that the Of Office of Brown
and Williamson Lad ircd At the time OF the appointment
the applicants Tho AT under which they appointed
limited the oice In duration TO the Of i've year,,
Ths, was the term of oie and the provision for
respect to the public interests and designed guard
.snsi an absolute vacancy in the Office but id exceed
appointed and entered upon the duties Of their office
the Sd Of May 1889 and the ID Of May 1884, their Of
ofe expired. But they continued legally Co exercise the
duties Of the office under their appointment until the 9Th Of
May, when the applicant. were appointed
cannot entertain adoubt tia, the appointment Of the ap
pcants to succeed 10 the office by tho Controller regular
and propcr The learned counsel fer the contestants while
they conceded that their u office had expired and that
the law contemplated the appointment, Of other their places
did not attempt 20 explain with whom the power Of appoint
nent lodged but merely Insisted that with the
Controller The design Of the very evident 1t was
provide or Permanent y.tcm Tor assessing aud collecting
Board o. Commissioners established branch OF the
transacted by Commissioner. appointed for limited term
with pIcvion for filling Of vacancies. during the term Of
40, after the expiration of the term.
While The Office of Commissioner 10 DO permanent, tho
title OF the bent not to be permanent but ho
hold his once by the terms aud with the statutory
limitation TO time other officers The clearly
called for the appointment OF the expiration
OF the tive years for which the were 40
pointed aud the power Of appointment vested ia the
Controller That power lodged public purposes
and subseIve the public exhausted by
single eIociss Of IT, Although the power to make any bat
the h appointment, not In terms conferred Il Is within the
reasonable intent OF the statute aud give effect
the plainly expressed will Of the Legislature to keep opera
ton this important branch Of the city government.
principle Involved here well settled In Weed syt
Tucker ~ ~ " AZ The reasoning OF Justice Deno man
nosy coucured In by all the judges Of the Court Of An
pea wei the and analogous statutes cited bv hr
learned Judge, establish very concluvely the
the appointment Of the applicants by the Controller
The applicants, having taken the oath Of Office made
demand Of the books and Of the contestants and wsrs
then In condition to make this application under the
While IN III. proceeding the title the office cannot be de-
ernned It docs not follow that the officer whom III, an
son made may not incidentally examine into the right
when he - called upon to make the order show cause and
he must do 80 when he passes upon the question finally
II an assertion Of right by the person withholding The boo
you'd Gust ne oicer OF uri,dcon the statute would be-
but niue a. ~ any case tho applicant would be driven 10
N action 70 establish bis title to tho Office party In pos
esson Of an once and an officer de Jaeo when he |, com.
oned py the proper authority aud has oath Of Office