People Ex Rel. Butchers' Hide & Melting Co. v. Asten
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court, in the first judicial department, entered upon an order made October 31, 1884, which affirmed the proceedings of the commissioners of taxes and assessments of the city of New York in assessing the capital stock of the'relator for the purposes of taxation for the year 1884, which proceedings were brought up for review by certiorari. The material facts are stated in the opinion.
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Appeal from judgment of the General Term of the Supreme Court, in the first judicial department, entered upon an order made October 31, 1884, which affirmed the proceedings of the commissioners of taxes and assessments of the city of New York in assessing the capital stock of the'relator for the purposes of taxation for the year 1884, which proceedings were brought up for review by certiorari. The material facts are stated in the opinion. The capital stock of every corporation liable to taxation, except such part as shall have been exempted by law, together with its surplus profits or…
1Opinion of the CourtMiller, J.
The relator’s capital stock was fixed at the sum of $200,000, and by the return of the company made to the assessors it was shown that the whole of that amount was invested in real estate.
It appears from the record that the commissioners arrived at the amount of the capital stock to be taxed in the following manner: they took from the whole of the capital stock, $200,000, the sum of $100,000, the assessed value of the real estate, and $36,500, the value of stocks held in other companies, leaving a balance of $63,500 on which the assessment was made. It is also shown that the real estate was…
2Cases cited1 opinion
- People Ex Rel. Twenty-Third Street Railroad v. Commissioners of TaxesNew York Court of Appeals · 1884
3Cited by9 opinions
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- People Ex Rel. Cornell Steamboat Co. v. DederickNew York Court of Appeals · 1900
- People ex rel. Equitable Gaslight Co. v. BarkerNew York Supreme Court · 1892
- People ex rel. Commonwealth Insurance v. ColemanNew York Supreme Court · 1888
- People ex rel. Second Avenue Railroad v. BarkerNew York Supreme Court · 1893
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