People ex rel. Knickerbocker Safe Deposit Co. v. Wells
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, James L. Wells and others, commissioners of taxes and assessments, composing the board of taxes and assessments of the city of New York, from an order of .the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 27th day of April, 1904, reducing the assessment of the capital stock and surplus of the relator for the purposes of taxation for the year 1903.
1Opinion of the Court
Hatch, J.:
The commissioners of taxes and assessments assessed the relator upon personal property which they found to be of the value of *456$77,455. Thereupon the relator sued out a writ of certiorari under the statute. (See Tax Law [Laws of 1896, chap. 908], § 250 et seq.) After a trial at Special Term the court reduced the assessment to the sum of $19,405. The basis for this reduction is the claim by the relator that it owned safe deposit vaults at three different places in the city of New York, borough of Manhattan ; that the same were real estate and had been assessed as such, and,…
2Cases cited6 opinions
- People Ex Rel. Equitable Gas Light Co. v. BarkerNew York Court of Appeals · 1894
- People Ex Rel. the Panama Railroad v. Commissioners of TaxesNew York Court of Appeals · 1887
- People ex rel. Citizens' Lighting Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1903
- People ex rel. Bibb Manufacturing Co. v. WellsAppellate Division of the Supreme Court of the State of New York · 1903
- People ex rel. Weber Piano Co. v. WellsAppellate Division of the Supreme Court of the State of New York · 1904
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3Cited by4 opinions
- CHRYSLER MOTORS CORPORATION v. DavisSupreme Court of Georgia · 1970
- People ex rel. Jacob Ruppert Realty Corp. v. CantorNew York Supreme Court · 1921
- Moore v. Atlanta Transit System, Inc.Court of Appeals of Georgia · 1961
- Moore v. Atlanta Transit System, Inc.Court of Appeals of Georgia · 1961