In Re the Appraisal Under the Transfer Tax Act of the Estate of Hoople
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered April 22,1904, which affirmed an order of the Queens County Surrogate’s Court vacating a former order in so far as it assessed a transfer tax upon a part of decedent’s estate represented by United States bonds, and directing the state comptroller to refund such tax which liad been previously paid.
Read the full summary
Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered April 22,1904, which affirmed an order of the Queens County Surrogate’s Court vacating a former order in so far as it assessed a transfer tax upon a part of decedent’s estate represented by United States bonds, and directing the state comptroller to refund such tax which liad been previously paid. William C. IIoople died June 17th, 1895. In the proceedings taken for the settlement of ids estate the surrogate of Queens county rendered a decree, dated November 29th, 1895, assessing a…
1Opinion of the CourtWerner, J.
It is a fundamental principle of our jurisprudence that no action will lie against a sovereign state, or any of its officers, to enforce an obligation of the state without express legislative permission (People v. Dennison, 84 N. Y. 272; Lewis v. State of N. Y., 96 id. 71; Locke v. State of N. Y., 140 id. 480; Smith v. Reeves, 178 U. S. 436; Flagg v. Bradford, 181 Mass. 315); and when a state does abdicate this attribute of sovereignty and permits itself to be sued, the citizen who benefits by such an act of grace acquires no vested right thereby, but simply a privilege voluntarily granted by…
2Cases cited7 opinions
- Smith v. ReevesSupreme Court of the United States · 1900
- Gates v. . StateNew York Court of Appeals · 1891
- People of State of N.Y. v. . DennisonNew York Court of Appeals · 1881
- Parmenter v. . StateNew York Court of Appeals · 1892
- Baltzer v. North CarolinaSupreme Court of the United States · 1896
2 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Oswego Syracuse R.R. Co. v. . StateNew York Court of Appeals · 1919
- State Division of Human Rights v. New York State Department of Correctional ServicesAppellate Division of the Supreme Court of the State of New York · 1982
- Sanders v. . SaxtonNew York Court of Appeals · 1905
- People Ex Rel. International Salt Co. v. GravesNew York Court of Appeals · 1935
- Leckliter v. City of Des MoinesSupreme Court of Iowa · 1930
29 more not listed; retrieve them via the Exa API.