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People ex rel. Westchester County v. Fowler, 10 Sickels 252, 55 N.Y. 252, 1873 WL 10559

Facts

The assessors of the town of Rye had a longstanding practice of assessing real estate at approximately one-third or one-fourth of its true value, contrary to the statutory requirement to assess at full value. In 1871, they submitted an assessment roll that reflected this practice and made an oath stating they had estimated the value at what they believed was the true value, but omitted the necessary clause regarding appraising for a just debt. When a mandamus was sought to compel them to include this clause, the assessors argued they could not truthfully do so.

The assessors of the town of Rye had a longstanding practice of assessing real estate at approximately one-third or one-fourth of its true value, contrary to the statutory requirement to assess at full value.

Issue

Whether a mandamus can compel assessors to make an oath to their assessment roll that includes a statement they cannot truthfully affirm.

Whether a mandamus can compel assessors to make an oath to their assessment roll that includes a statement they cannot truthfully affirm.

Rule

Assessors are required by statute to assess property at its full and true value and to make an oath verifying this assessment. Courts will not compel individuals to commit perjury or to take false oaths.

Assessors are required by statute to assess property at its full and true value and to make an oath verifying this assessment. Courts will not compel individuals to commit perjury or to take false oaths.

Analysis

The court analyzed the assessors' practice and concluded that they had intentionally violated the statute by assessing property at a fraction of its true value. The assessors' claim that they could not truthfully swear to the required statement was deemed conclusive. The court emphasized that the essence of a judicial determination was lacking, as the assessors did not genuinely decide on the true value of the properties.

The court analyzed the assessors' practice and concluded that they had intentionally violated the statute by assessing property at a fraction of its true value.

Conclusion

The court affirmed the order of the General Term, concluding that the assessors could not be compelled to take an oath that would require them to commit perjury.

The court affirmed the order of the General Term, concluding that the assessors could not be compelled to take an oath that would require them to commit perjury.

Who won?

The assessors prevailed in the case because the court ruled that they could not be forced to make a false oath.

The assessors prevailed in the case because the court ruled that they could not be forced to make a false oath.

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