People ex rel. Bay State Shoe & Leather Co. v. McLean
New York Supreme Court
Certiorari to review an assessment upon tlie personal property of the relator. The error alleged was that the defendants, Thomas McLean and others, the assessors of the town of Ossining, county of Westchester, had no power or authority, under section 6, of article 1, title 2, chapter 13, part 1, of the revised statutes, as amended by the laws of 1855, to assess the property of the relator, a foreign corporation having its “principal office or place for transact-ting its…
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Certiorari to review an assessment upon tlie personal property of the relator. The error alleged was that the defendants, Thomas McLean and others, the assessors of the town of Ossining, county of Westchester, had no power or authority, under section 6, of article 1, title 2, chapter 13, part 1, of the revised statutes, as amended by the laws of 1855, to assess the property of the relator, a foreign corporation having its “principal office or place for transact-ting its financial concerns ” in the city of New York, and that such assessment was illegal and void. The relator is a foreign…
1Opinion of the CourtDykman, J.
The relator is a foreign corporation, having a principal office and place for the transacting of the business and financial concerns of the company in the city of New York. It has certain machinery and personal property in the possession and under the control of an agent at the state prison, at the town of Ossining, used in the manufacture of boots and shoes,, by convict labor, in the prison.
The assessors of the town of Ossining have assessed their property to the agent in their assessment roll for 1878, under the provision of section 5 of article 1, title 2, chapter 13, part 1, of the…
2Cases cited3 opinions
- People ex rel. Raplee v. ReddyNew York Supreme Court · 1865
- British Commercial Life Insurance v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1864
- British Commercial Fire Insurance v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1864
3Cited by1 opinion
- People ex rel. Porter v. TompkinsNew York Supreme Court · 1886