Gramott Corp. v. Graves

This is a certiorari proceeding to review a determination of the State Tax Commission confirming and ratifying the action of the register of New York county in imposing a mortgage recording tax upon a certain instrument executed by petitioner to The Continental Bank and Trust Company of New York as trustee, and denying an application for a refund of such tax. There are no issues of fact and questions of law only are involved.

On October 1, 1926, Rosman Construction Corporation executed to Herbert S. Martin, as trustee, a mortgage upon certain real property situated in New York county, to…