Entered according to act of Congress, in the year eighteen hundred and sixty-nine, BY WILLIAM GOULD & SON, In the Clerk's Office of the District Court of the Northern District of New York. Rec May 28.1869 PRACTICE REPORTS. SUPREME COURT. THE PEOPLE on the relation of THE CENTRAL BANK OF CHERRY VALLEY agt. THE BOARD OF SUPERVISORS OF THE COUNTY OF OTSEGO. THE PEOPLE on the relation of THE BANK OF COOPERSTOWN agt. Same defendants. THE PEOPLE on the relation of THE OTSEGO COUNTY BANK agt. Same defendants. THE PEOPLE on the relation of THE WORTHINGTON BANK agt. Same defendants. When claims of assessments for taxes upon United States bonds, stocks, &c., exempt from taxation, are presented to the board of supervisors, under chapter 938 of the laws of 1867 (p. 2323), it is the duty of the board to determine whether such taxes have been paid; and if they have been paid, then to determine the amount thereof, and to levy and repay such amount as prescribed by that act. When the legislature has "authorized and empowered" a board of supervisors to cause taxes illegally assessed and paid in their county to be repaid, the act is imperative, and it becomes their duty to do so, when truthful claims for such taxes are duly presented to them. When the board of supervisors omits to perform its duty when such claims are presented, but determines that the county and the towns against which such claims are made cannot in justice refund such taxes, that the claims are invalid, and that the same be not allowed, such board will be compelled by mandamus to proceed and perform the duty enjoined upon it by the statute. Broome General Term, July, 1868. BALCOM, BOARDMAN, PARKER and MURRAY, Justices. APPEALS by the relators from orders made at a special term of this court, in the county of Oneida, on the 22d day of November, 1867, denying their applications for writs of VOL. XXXVI. 1 |