People ex rel. Bank of British North America v. Commissioners of Taxes
New York Supreme Court
Certiorari to review the proceedings of the commissioners of taxes and assessments in the city and county of New York. The facts are sufficiently stated in the opinion.
1Opinion of the CourtFancher, J.
Writs of certiorari were issued in these proceedings to the commissioners of taxes and assessments in the city and county of New York, to review their action in assessing the relators pursuant to the provisions of the act of February 27, 1855, on sums invested in their business in this State. The following is the act referred to:
§ 1. “All persons and associations doing business in the State of New York as merchants, bankers or otherwise, either as principals or partners, whether special or otherwise, and not residents of this State, shall be .assessed and taxed, on all sums invested in any…
2Cases cited3 opinions
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- British Commercial Life Insurance v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1864
- Exchange Bank v. MonteathNew York Court of Appeals · 1863