Legal Opinion

People Ex Rel. Eisman v. . Ronner

New York Court of Appeals

Decided May 25, 1906PublishedCited by 16 opinions

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered February 5, 1906, which affirmed an order of Special Term denying a motion for a peremptory writ óf mandamus to compel the defendant to accept for record a certain mortgage without the repayment of the tax on said mortgage as required by the Mortgage Tax Law. The facts, so far as material, are stated in the opinion.

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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered February 5, 1906, which affirmed an order of Special Term denying a motion for a peremptory writ óf mandamus to compel the defendant to accept for record a certain mortgage without the repayment of the tax on said mortgage as required by the Mortgage Tax Law. The facts, so far as material, are stated in the opinion. The act is unconstitutional because it is in violation of article 3, section 20, of the Constitution of the State of Flew York. (People ex rel. Einsfeld v. Murray, 149 N.…

1Opinion of the CourtGray, J.

The validity of the act, passed by the legislature of this state in 1905, (L. 1905, chap. 729), entitled “ An act to amend the Tax Law in relation to the taxation of debts secured by mortgages,” is assailed by the relator upon several grounds. In the first place, it is insisted that the act is unconstitutional, because it was passed in violation of the provisions of section 20 of article III of the State Constitution ; which reads that “ the assent of two-thirds of the members elected to each branch of the legislature shall be requisite to every bill appropriating the public moneys or…

2Cases cited7 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
  3. Providence Bank v. BillingsSupreme Court of the United States · 1830
  4. McMillen v. AndersonSupreme Court of the United States · 1877
  5. Genet v. . City of BrooklynNew York Court of Appeals · 1885

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3Cited by16 opinions

  1. Gautier v. . DitmarNew York Court of Appeals · 1912
  2. Commerce-Guardian Trust & Savings Bank v. StateMichigan Supreme Court · 1924
  3. In Re the Transfer Tax Upon the Estate of WatsonNew York Court of Appeals · 1919
  4. Franklin Society for Home Building & Savings v. BennettNew York Court of Appeals · 1939
  5. Greater Poughkeepsie Library District v. Town of PoughkeepsieNew York Court of Appeals · 1993

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