People v. Commissioners
Supreme Court of the United States
These were two cases which arose upon a certiorari, prosecuted, the one by Denning Duer, as relator, the other by Nalph Mead, in the same way, out of the Supreme Court of the State of New York, and directed to the Commissioners of Taxes and Assessments for the City and County of New Yoi’k, the defendants in error.
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These were two cases which arose upon a certiorari, prosecuted, the one by Denning Duer, as relator, the other by Nalph Mead, in the same way, out of the Supreme Court of the State of New York, and directed to the Commissioners of Taxes and Assessments for the City and County of New Yoi’k, the defendants in error. The relator in the first ease was a holder of certain shares of stock in the National Bank of Commerce in New York, a banking association organized under the National Bank Law. The relator in the second case hold certain shares in the Corn Exchange Bank, in the city of New York,…
1Opinion of the CourtJustice Nelson
These cases are writs of error to the Court of Appeals of the State of New York. The relator in the first is an owner of one hundred, and fifty-two shares of stock in the National Bank of Commerce in New York.
The capital of the bank consists of one hundred thousand shares of one hundred dollars each, and which is invested in United States securities, and exempt from State taxation. The commissioners of taxes, in making their assessments, valued the shares at par, and imposed upon them the same rate of tax as was imposed upon other personal property in this city.
The commissioners, in their…
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