New York Court of Appeals
The People Ex Rel. Sarah Conway, Appellant v. the Board of Supervisors of Livingston County, Respondent
January 16, 187768 N.Y. 114
Summary
The Court held that the 1872 act authorizing the Livingston County Board of Supervisors to audit bridge construction claims was mandatory, requiring the board to levy and assess the tax without imposing the bond condition. Accordingly, the board’s refusal to levy the tax was unlawful, and a writ of mandamus was issued to compel assessment and collection for the claimant.