Case Name: The People ex rel. Charles E. Storms, Receiver of Taxes, v. John Besson, Supervisor, Town of Greenburgh
Court: New York Supreme Court, General Term
Jurisdiction: New York
Decision Date: 1889-06-28
Citations: 24 N.Y. St. Rep. 707
Docket Number: 
Parties: The People ex rel. Charles E. Storms, Receiver of Taxes, v. John Besson, Supervisor, Town of Greenburgh.
Judges: 
Reporter: New York State Reporter
Volume: 24
Pages: 707–708

Head Matter:
The People ex rel. Charles E. Storms, Receiver of Taxes, v. John Besson, Supervisor, Town of Greenburgh.
(Supreme Court, General Term, Second Department,
Filed June 28, 1889.)
Municipal corporations—Grbbnbuiigh (town of) receiver of taxes— Salary, iiow fixed—Laws 1868, chap. 59, as amended by Laws 1875, chap. 447.
By Laws 1868, chapter 59, the receiver of taxes of the town of Green-burgh was made a salaried officer, and his salary fixed at a certain sum. By Laws 1875, chapter 447, the section of the act fixing the salary of the receiver was amended so as to read, “ the percentage upon taxes paid to and collected by the receiver shall be his salary," etc. Held, that the amendment simply changed his salary from a fixed one, to one to be measured by the percentage of sums paid to and collected by him.

Opinion:
Barnard, P. J.
The taxes of the town of Greenburgh, Westchester county, are collected by special laws: chapter 59, Laws of 1858. By this act the receiver of taxes was made a salaried officer. The fees went to the town and the town applied the fees so far as sufficient to the payment of the salary of $1,000, and the remainder went to the town. Chapter 193, Laws of 1877, is not applicable to the town of Greenburgh, the receiver being a salaried officer, and this act only applies to towns other than those where the receiver is paid by salary. By chapter 447, Laws of 1875, the section of the act in respect to Greenburgh, which fixed the salary of the receiver, was amended so as to read as follows: " The percentage upon taxes paid to and collected by the receiver shall be his salary, and shall be paid to said receiver by the supervisor of the town of Greenburgh."
The effect of this amendment is still to leave the receiver a salaried officer. The uncollected taxes are not to be estimated in arriving at the compensation of the receiver. It is only .percentage on sums "paid to and collected by" the receiver, which go to make up the salary.
The order should therefore be affirmed, with costs.
All concur.