New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1865-06-17
FRn CASE OF THR TAX Com.
MIesIONRRs.



DAVIES, j. The facts, as agreed on in this
Aotion, are as follows:
l. That the relator was on the Sd day Of May, is''
appointed by Robert T. Haws then being Controher
Of the City and County Of New-York to the once OIL
Commissioner Of Taxes and Assessments for tho oi'y
end Comfy of New-York, in pursuance Oh cn"p' '0>
Of the laws Of 1859, passed April H. 1852
q That on the same day, Jonathan W. Alien ana
Amor j. Williamson we're also appointed py the sau
Controller Commissioners of Tax-s and Assessments
3n and for said city, under and IL prsuance Or saa au'
3 Tia, on the ith day Of May, i659 the said reaor
and the said Allen and Williamson. took ana nied tne
oath OF office required by law, and entered upon tne
duties OF said Office and performed the du'cs tneeo
NM That Tbo on the 9Th day of Hay 1864 the defendant
was by Mathew 4. Brennan then being Sontfoisr y.
the Civ Of New York, appointed lax CoMhsslohSr
in and for said City and County In the place OF 'ne
s. That on the same day Jonathan W. Allen was re;
appointed by said Controller 10 tho same ONCE, ana
George H. Purser was appointed N the place oil Inc
said Amor j. williamson as such Commissioner OF
Taxes.
Allen and Purser TOOK and filed the oath Of Office NJ.
Qured by law and assumed TO enter upon tue duties OF
said office The plaintiffs prayed judgment that iae
Of Commissioner Of flakes. Ac FOR the 'y aud Sounty
Of New York. and the nights and franchises thereon,
sud also prayed Judgment OF custer against him. ana
aso iud Tnet that the reatOr is entitled to said office
Its einOuments and fees &c. and that he recover from
the defendant the fees and emouieBts OF said once re-
Heircd by him.
Upon these facts the counsel for the plaintiff re-
auested tae Justice who tred the action 10 charge the
Jury matter oflaw that the plaintiffs were enutied
TO verdict In their favor against the SAID defendant
and the said Justice refused TO charge, 10 which re-
fusal the plaintiffs duly excepted.
The said Justice thereupon charged the said jury that
The said defendant entitled TO verdict IN hs iayor
against said plaintiffs and directed the said jury 10
end verdict in favor of the defendant To which soid
charge and every part thereof the plaintiffs excepted
The Jury theIegpon, under the direction OF the said
Justice found a verdict for the defendant and judg-
ment thereon was affirmed at General Term. The
plaintiffs row appeal 10 this court.
The exceptions taken AT the trial present fny for the
consideration Of this Court the only material question
Arising in the case namely the validity ana Legality of
the appointment of the defendant by the Controller OF
the City of New York Oh the jt day OF May ls0l IL
Is conceded that the eator had been duly appointed to
the samo Office the 81 day OF May le aud had con
FINALLY thenoeforth held and exercised the said ONCE
md discharged tie duties thereof and received the lees
and emolunents arising therefron, until the defendant
claimed and took possession of The same by virtue OF he
appointment made by Controller Brennan the 9th day
of May ls64 Had the Controller power and authority on
that day make such appointment If be had fol
lcws that the title Of the rcator TO said office teml
mated upon the appointments and qualification OF BIS
successor the defendants as II j. conceded that the de-
PENDANT immediatelyon receiving SAID alleged appoint
ment toos aud filed the oath required by law. His
right and title 10 the said office OF tax commissioner
we're compile, and perfect, if the Controller Of the
CITY had the power on said 9Th day OF May, lsti, TO
make the appointment.
he Office uf tax commissioner was fst createu Nv the
sct 81 March 80 1850 oos Of 1880, oh l2) The 18th
section u that act authorized the Bonrd of Supervisors
Of the city and county Of NewYork 20 appoint three
persons to he known as tsa conmisione.s Of the ~,
II New|rark:" The persons SO appointed were to be
>lassGed into three calset TIE commissioner OF the
Isf eless was TO hold Office uft. December 81. 1851
fhe commissioner of the second class until December
81 1852; aud the commissioner OF the third class until
December 81, 1885, and 1t was made the duty Of the
Board of Supervisors of ne city and county Of New
York within thirty days before he expiration Of the
BERN Of Office of any tax commissioner 10 make sim
liar appointment for the next thee years ana 80 on in
like IN every year thereafter. II vacancy
should o.car was to he filed in similar manner
ouch appointment to continue In force until the exra
ton Of the flee Of the person IN respect 70 whom the
vacancy occurred In 1857 (La1s Of 1857. oh. en-
another act was passed relating 10 said tax conms
soners the first section of which declared that IN the
CITY OF New ork there should continue 70 be- rs then
nrovided by law three tax commissioners TO be there
after Designated commissioners OF taxes ana assess
ments" and it also declared that the persons then
holding such Offices should continue 10 bold the same
cGutil the Monday ofJuy 1880 At the time OF the
passage Of this act the relstor and Mcssrs Allen aud
Williamson tie tax commissioners, and continued
10 hold Office pursuant 20 It, until their reappoininen
BY Controller Haws IN MAY, ie1s
The second section Of this act authorized the super
yjsors of saic county, the first Monday o! June 1872
aud third year thereafter meet and elect by
ballot three commissioners OF taxes and assessments iOr
Che .ull term Of three Years ANY vacancy to be
filled nv said Supervisors for the residue OF the term
The commissioners appointed were 10 enter upOn the
DISCHARGE Of tho dnlies OF said Office on the first Mon
o
Before the period rrved for the operation OF this
or for tie action OF SID Board Of Supervisors az therein
provided for, and while the tex cjmmissoDers were
holding over pursuant 10 IFS provisions, the Legl1t1re
on the 4th Of April 1850 (Lavs Of 1882 ch 1927 pissed
another act in relation 10 said tax comm ssioners The
hrst section Of tins L. declared that imnsdately
on It's passage there should be appointed by the Con
trouer Of tho city of NewYork three commissioners
who should from board. and be desgnated eoInmis
soner OF taxes and assessments Tor me city ano county
of New.York; :" and who should hold their offices for
The term OF five and until others were appointed
IN their places Any vacancy in said board ny deatl
resignation or otherwise, II was declared snOul De heu
bv said Controller for me bIlotcs OF the term Tor when
said commissioners were appointed By The 2lst sec
ton o. this act the 81 April It, 1891 was expressly
repeated and also all acts AID parts OF acts inconsistent
In conformity with authority conferred by this act.
the then Controller OF the city of New York, Robert l.
Haws On the third Of May 1872 appointed The reatcr
one of lid Tax Commissioners and be duly quIiled
and entered upon the discharge OF the duties OF saId
office BY the express terms sne oc, o t' tte
day Of May, 1854 by general provision 0i tle re-
yised Statutes which is declared applicable % all the
eiy officers Of this State IL IL provided. that every
officer duly appointed who shall have duly entered on
the duties Of his office shall continue 10 discharge the
duties thereof although his term OF once shall noVc eL
pred until successor. IN such office shall be daiy
pualii.a. Il T. s, 18th ed, H. y. fO1) Inc success
sor here indicated % be appointed by competent
AUTHORITY and who shall have done some act indicating
his acceptance Of the office AZ by giving bond when
the same required. By taking the oath OF once re-
anired by law Before lie can be duly qualified to take
the Office there must DC united an appointment Dy COM
petent authority aud such other proceedings as the law
requires TO be taken by him. before he can enter upon
Che discharge OF the duties of the office When these
oombine and the term of the Office of the incumbent
has expired the vacant for any ~ the causes
Enumerated in the statute thcn the appointce soc.
cessor duly qualified. Until AL TINS conenis ile od
officer whose term mas have expired has not only the
right but is bound 10 continue III tbe discharge OF the
duties of the Office (PeHv Utmor 81 Barb, 500 Tor.
pon v Gray Paige. JO7i People '. Van Horne II
Hend 5le.)
And the learned Chancellor and the supreme Court