New York Court of Appeals
The People Ex Rel. the Otsego County Bank, Respondent v. the Board of Supervisors of Otsego County, Appellant
January 5, 187351 N.Y. 401
Summary
The Court of Appeals held that the 1867 act authorizing boards of supervisors to hear claims for illegal taxation is mandatory, not permissive, and therefore a writ of mandamus may compel the board to audit and allow the relator's claim. The mandamus was affirmed, requiring the board to determine the claim and refund the taxes illegally collected.