People ex rel. Brooklyn City Railroad v. Neff
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Barzillai G-. Neff and others, constituting the board of assessors of the city of Brooklyn, from an order of the Supreme Court, made at the Kings County Special Term and entered in the office of the clerk of the county of Kings on the 13th day of May, 1897, vacating an assessment upon the capital stock of the relator, the Brooklyn City Railroad Company, and directing a reassessment.
1Opinion of the Court
Cullen, J.:
This controversy proceeds from the struggle that still exists by the boards of assessors of various cities to continue to tax the capital stock of corporations under the method that generally, if not uniformly, prevailed throughout the State until the decision in the case of The People ex rel. Union Trust Co. v. Coleman (126 N. Y. 448) and the various cases in the Court of Appeals following that decision. Before the decision of The Union Trust Co. case it had been the rule with the assessors that, where the shares of the stock of a corporation sold at or above par, to treat that…
2Cases cited9 opinions
- Henderson Bridge Co. v. KentuckySupreme Court of the United States · 1897
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- People Ex Rel. Manhattan Railway Co. v. BarkerNew York Court of Appeals · 1897
- People Ex Rel. Manhattan Railway Co. v. BarkerNew York Court of Appeals · 1895
- Suburban Rapid Transit Co. v. Mayor of New YorkNew York Court of Appeals · 1891
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3Cited by5 opinions
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- People ex rel. Long Island Railroad v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1912
- People ex rel. Twenty-Third Street Railway Co. v. FeitnrrAppellate Division of the Supreme Court of the State of New York · 1904
- People ex rel. Brooklyn Union Gas Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1903
- People ex rel. Brooklyn Union Gas Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1903