Susquehanna Bank v. Board of Supervisors
New York Court of Appeals
Appeal from the Supreme Court. The action was brought against the board of supervisors and the collector, to enjoin the collection of a tax of $490, assessed against the plaintiff, for personal property, by the board of supervisors of the county of Broome, at their annual session in November, 1855. It appeared that the plaintiff was an association under the general banking law, that its articles were signed in January, 1855, and that it received its circulating notes from…
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Appeal from the Supreme Court. The action was brought against the board of supervisors and the collector, to enjoin the collection of a tax of $490, assessed against the plaintiff, for personal property, by the board of supervisors of the county of Broome, at their annual session in November, 1855. It appeared that the plaintiff was an association under the general banking law, that its articles were signed in January, 1855, and that it received its circulating notes from the Superintendent in April, May and June following. On the assembling of the board of supervisors in November, the bank…
1Opinion of the Court
Denio, Ch. J.
The question whether a corporation was entitled to commute for its taxes, under the act of 1853, when that act was in force, where the corporation had not been in existence for one whole year when the tax was imposed, came before this court in the case of Howes, President of the Park Bank, v. Wood, Mayor of New York (24 N. Y., 93), at the October term last year; and we held, after full consideration, that the section allowing a commutation had no application to such a case. The Park Bank had been in existence about ten months, and .had earned a considerably greater amount of…
2Cases cited5 opinions
- Mayor of Brooklyn v. MeseroleNew York Supreme Court · 1841
- People ex rel. Church v. Supervisors of AlleganyNew York Supreme Court · 1836
- Wiggin v. Mayor of New-YorkNew York Court of Chancery · 1841
- Mooers v. SmedleyNew York Court of Chancery · 1822
- The Park Bank v. . WoodNew York Court of Appeals · 1861
3Cited by1 opinion
- Birdsall v. CaryNew York Supreme Court · 1883