People ex rel. Metropolitan Life Insurance v. Knapp
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 25th day of October. 1919, directed to Walter H, Knapp and others, as and constituting the State Tax Commission of the State of New York, commanding them to certify and return to the office of the clerk of the county of Albany all and singular their proceedings had in making a determination denying an application of the relator for a revision of the franchise taxes levied against relator under section 187 of the…
Read the full summary
Certiorari issued out of the Supreme Court and attested on the 25th day of October. 1919, directed to Walter H, Knapp and others, as and constituting the State Tax Commission of the State of New York, commanding them to certify and return to the office of the clerk of the county of Albany all and singular their proceedings had in making a determination denying an application of the relator for a revision of the franchise taxes levied against relator under section 187 of the Tax Law for the four years ending December 31, 1917. (See Laws of 1917, chap. 796, amdg. said Tax Law, § 187.)*
1Concurrence
Kiley, J. (concurring):
I cannot find that any other term has been used to designate the amount paid for an annuity contract than the word “ premium.” The relator is doing business under articles of incorporation, a franchise, granted under the laws of the State of New York. It carries on two lines of business, to wit, issues fife insurance contracts and sells annuity contracts. It could not engage in either branch of the business without the right or permission conferred and granted by the State. Judge Vann in People ex rel. Provident Savings Life Assurance Society v. Miller (179 N. Y. 227).…
2Cases cited6 opinions
- City of New York v. New York City Railway Co.New York Court of Appeals · 1908
- People v. Security Life Insurance & Annuity Co.New York Court of Appeals · 1879
- Grimmer v. . the Tenement House Dept. of the City of N.Y.New York Court of Appeals · 1912
- In Re Acquiring Title by the City of New YorkNew York Court of Appeals · 1916
- People ex rel. Provident Savings Life Assurance Society v. MillerNew York Court of Appeals · 1904
1 more not listed; retrieve them via the Exa API.