Case Name: The People, ex rel. The Equitable Life Assurance Society of the United States, Appellant, v. Alfred C. Chapin, Comptroller, etc., Respondent
Court: New York Court of Appeals
Jurisdiction: New York
Decision Date: 1886-10-05
Citations: 103 N.Y. 635
Docket Number: 
Parties: The People, ex rel. The Equitable Life Assurance Society of the United States, Appellant, v. Alfred C. Chapin, Comptroller, etc., Respondent.
Judges: 
Reporter: New York Reports
Volume: 103
Pages: 635–636

Head Matter:
The People, ex rel. The Equitable Life Assurance Society of the United States, Appellant, v. Alfred C. Chapin, Comptroller, etc., Respondent.
Where the State comptroller has acted upon an application to vacate a tax sale, and has denied the same, he cannot be required by mandamus to reach a different conclusion. The matter is for his determination and although his decision be erroneous it cannot be thus reviewed.
(Argued June 1, 1886;
decided October 5, 1886.)
This was an application by relator, who claimed as mortgagee, for a peremptory writ of mandamus requiring the State comptroller to vacate a tax sale and a conveyance under it because of alleged irregularities. The comptroller, upon application made to him to cancel the sale, denied the same.
The following is the mem. of opinion :
“ The comptroller acted upon the papers presented to him and refused the application upon the ground that the sales were regular. The matter was for his determination, and we agree with the Supreme Court in the opinion that he cannot, by mamdamus, be required to reach a different conclusion. (How-land v. Eldredge, 43 1ST. T. 457.)
. “ The order should be affirmed, with costs.”
Frank E. Smith for appellant.
Denis O’Brien, attorney-general, for respondent.

Opinion:
Danforth, J.,
reads mem. for affirmance.
All concur.
Order affirmed.