Austen v. Hudson River Telephone Co.
New York Supreme Court
Appeal from special term, Hew York county. Petition, of David E. Austen, as receiver of taxes, to enforce the payment of the tax imposed against the Hudson River Telephone Company. From an order imposing a fine on the company for nonpayment of the tax, it appeals.
Read the full summary
Appeal from special term, Hew York county. Petition, of David E. Austen, as receiver of taxes, to enforce the payment of the tax imposed against the Hudson River Telephone Company. From an order imposing a fine on the company for nonpayment of the tax, it appeals. In April, 1883, the Hudson River Telephone Company was incorporated pursuant to chapter 265 of the Laws of 1848, and the acts amendatory thereof and supplementary thereto, for the purpose of constructing and operating telephone lines within certain counties in this state, which are named in the articles of incorporation. It was…
1Opinion of the CourtFollett, J.
Between the first Monday of September and the second Monday of the following January the deputy tax commissioners are required to list, in the city of New York, real and personal property for taxation. Consol. Act, § 814. Only persons and corporations who are residents of the city on the second Monday of January in any given year are liable to be assessed on their personalty for that calendar year. Sisters of St. Francis v. Mayor, etc., 51 Hun, 353, 3 N. Y. Supp. 433, affirmed 112 N. Y. 677, 20 N. E. Rep. 417; In re Babcock, 115 N. Y. 450, 22 N. E. Rep. 263. "All the personal estate of every…
2Cases cited9 opinions
- Oswego Starch Factory v. . DollowayNew York Court of Appeals · 1860
- In Re the Judicial Settlement of the Account of BabcockNew York Court of Appeals · 1889
- Western Transportation Company v. . ScheuNew York Court of Appeals · 1859
- Union Steamboat Co. v. . City of BuffaloNew York Court of Appeals · 1880
- Sisters of Poor of St. Francis v. MayorNew York Supreme Court · 1888
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- People ex rel. Schaeffler v. BarkerNew York Supreme Court · 1895
- Austin v. Westchester Telephone Co.The Superior Court of the City of New York and Buffalo · 1894
- Austin v. Westchester Telephone Co.The Superior Court of New York City · 1894