Clark v. Sheldon
Decision Date | 07 June 1887 |
Parties | In re Petition of CLARK, a Tax-Payer, etc., v. SHELDON, as County Treasurer of Wayne Co. |
Court | New York Court of Appeals Court of Appeals |
OPINION TEXT STARTS HERE
Appeal from an order of the general term, Fifth department, affirming an order of the county judge of Wayne county, dismissing the proceeding of the petitioner herein.
J. Welling, for Clark, appellant.
C. H. Roys, for respondent.
This is a special proceeding instituted by a tax-payer of the town of Sodus, Wayne county, in this state, to compel the county treasurer of that county to execute the provisions of section 4 of chapter 907 of the Laws of 1869, chapter 283 of the Laws of 1871. The material portions of that section are as follows: bonds mentioned, to Our main duty upon this appeal is to construe this section. It has several times been under consideration in the courts, and the views of judges in reference to it have not been in entire harmony.
All taxes, except school and road taxes, imposed upon the railroads mentioned, are required to be paid over to the county treasurer; and this obviously means all the taxes of every description, including town, village, city, county, and state taxes, except school and road taxes. The sums thus paid to the county treasurer are to constitute a sinking fund for the payment and redemption of the municipal bonds. There is nothing impractical in the scheme of this section. It is easy for the officers imposing the taxes to ascertain their amount, after deducting school and road taxes; and the amount to be paid to the county treasurer, and held by him for a sinking fund, can be specified in the warrant issued to the collector. People v. Brown, 55 N. Y. 180. But, if not so specified, it must always be easy for the collector to make the proper deduction of school and road taxes, and then, in obedience to command of the statute, to pay the balance to the county treasurer. If the duty of making the separation of the school and road taxes from the other taxes has not been discharged before payment of the taxes to the county treasurer, it will rarely, if ever, be difficult for him to make such separation; and it will be his duty to make it, and invest the proper amount as directed by the statute. The authorities of towns, villages, cities, and counties have no right to divert or appropriate these taxes for other purposes. Bridges v. Supervisors of Sullivan Co., 92 N. Y. 570. They never came into the hands of the county treasurer for any other purpose than that mentioned in the section, and they are devoted by law to the benefit of the municipality in which they are collected, and must be held and invested in the mode directed for its benefit. The taxes which are to be paid into and constitute the sinking fund need not be specially levied, but they are to be levied in the same way as other taxes; and all the taxes thus levied are to be devoted to the purposes mentioned. It is quite true that a deficiency may thus be caused in funds required for town, village, city, county, and state purposes, but the local authorities must in some way make provision for such deficiency, and there is ample power in the statutes to do so.
The provisions of this section are applicable to any municipality which has bonds outstanding issued under any act in aid of the construction of any railroad within its borders. The statute speaks of taxes upon the assessed valuation of ‘any’ railroad for which the municipality has issued or shall issue bonds to aid in the construction of such road. And it authorizes any taxpayer in any town, village, or city which has issued bonds in aid of the construction ‘of any railroad or railroads' to petition to the county judge for an order compellingthe county treasurer to execute the provisions of the act. It is not correct, therefore, to say that these provisions are to be executed only in the case of railroads constructed under the act of 1869, and the amendments thereto. The provisions are broad, comprehensive, and...
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