Majority
p. 859The People ex rel. Rome, Watertown and Ogdensburgh Railroad Company, App’lts, v. Seth Jones, as Assessor et al, etc., of the Town of Kendall, Resp’ts.[1] (Court of Appeals, Filed July 1, 1887.)
Headnote
Taxes and assessment-boll—Ho verifed—Laws 1880, chap. 369, § 9— ' 1. R. S., 894. § 27.The assessment-roll of 1883, was sworn to by respondents before a notary, August 28_, 1885, in the first instance, but was not delivered to the supervisor until September 11th. On October 17. 1885, the assessors verified the roll before a justice of the peace, and the roll remained with the supervisors for fifteen days for public inspection Held, that such verification after it had been delivered to the supervisor and before it had been in any way produced by him before or acted upon by the board of supervisors, was a compliance with the statute—1 R S., 394, 27, and that the provisions of said[statute as to the time of verification are directory only.
p. 860
The facts appear in the opinion of Smith, P. J., 6 N Y. State Rep., 112, ante.
Wm. B. Hornblower, for app’lts; John Cunneen, for resp’ts.
Without passing upon the validity of the first oath taken by the assessors herein, we are of the opinion that the verification of the roll by them after it had been delivered to the supervisor, and before it had been in anyway produced by him before or acted upon by the board of supervisors, was a compliance with the statute, and in this respect, and to this extent, the provisions of the statute as to the time of verification are directory only. This is the only question argued, and the order appealed from must be affirmed, with costs.
All concur, except Andrews, J.. not sitting.