People ex rel. Orinoka Mills v. Barker
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Edward P. Barker and others, commissioners of taxes and assessments of the city of Hew York, from an order of the Supreme Court, made at the Hew York Special Term and entered in the office of the clerk of the county of Hew York on the 7th day oí January, 1898, vacating an assessment against the capital and surplus of the relator, a domestic corporation, for' the purposes of taxation for the year 1897.
1Opinion of the Court
Ingraham, J.:
The commissioners of taxes and assessments of the city of New York assessed the value of the capital stock of the relator, a domestic corporation, having its principal place of business in the city of New York, as subject to taxation for the year -1897. The relator applied to the commissioners to review this assessment, claiming that no part of its capital stock was within the state of New York and subject to taxation. Upon this application, the commissioners fixed the value of the property of the relator subject to taxation at $25,399, whereupon this proceeding was instituted to…
2Cases cited5 opinions
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Kelly v. . CrapoNew York Court of Appeals · 1871
- People Ex Rel. Pacific Mail Steamship Co. v. Commissioners of TaxesNew York Court of Appeals · 1874
- People ex rel. United Verde Copper Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1900
- People Ex Rel. United Verde Copper Company v. . FeitnerNew York Court of Appeals · 1901
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