People ex rel. American Linen Thread Co. v. Howland
New York Supreme Court
WRIT of certiorari for the purpose of correcting an alleged erroneous assessment, made by the defendants as assessors, against the real and personal property of the relator, in the village of Meehanicville, for the year 1871. The relator was a stock corporation with a capital of $70,000. The assessors for the year 1871, assessed the relator for real estate, . . ......$125,000 00 Personal property,........ 29,786 81 Total, $154,786 81 They also, in the assessment roll, stated…
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WRIT of certiorari for the purpose of correcting an alleged erroneous assessment, made by the defendants as assessors, against the real and personal property of the relator, in the village of Meehanicville, for the year 1871. The relator was a stock corporation with a capital of $70,000. The assessors for the year 1871, assessed the relator for real estate, . . ......$125,000 00 Personal property,........ 29,786 81 Total, $154,786 81 They also, in the assessment roll, stated the capital paid in, and secured to be paid in, at $70,000 00 And deducted amount to he paid out for real estate…
1Opinion of the CourtMiller, P. J.
The assessment made by the assessors was in form, I think, in accordance with the decision of the Court of Appeals, in the case of The People v. Board of Assessors of Brooklyn, (39 N. Y. 81.) That case holds that, as against corporations, the rule of taxation is correct when based upon the amount of capital paid in or secured to be paid in, after deducting -the amount of such capital actually paid out for real estate, assessing the remaining capital at its actual value, and leaving the real estate ^to be assessed the same as other real estate of individuals in the town or ward where situated,…
2Cases cited4 opinions
- People Ex Rel. Citizens' Gas-Light Co. v. Board of AssessorsNew York Court of Appeals · 1868
- People ex rel. Buffalo & State Line Railroad v. FredericksNew York Supreme Court · 1866
- People Ex Rel. Glenn's Falls Insurance v. FergusonNew York Court of Appeals · 1868
- People ex rel. Raplee v. ReddyNew York Supreme Court · 1865
3Cited by6 opinions
- Oregon Coal Co. v. Coos Co.Oregon Supreme Court · 1897
- People ex rel. Glen Telephone Co. v. HallAppellate Division of the Supreme Court of the State of New York · 1909
- People ex rel. Douglas v. DykesNew York Supreme Court · 1892
- People ex rel. Green v. HallNew York Supreme Court · 1894
- People ex rel. Mercer v. MaynardNew York Supreme Court · 1893
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