Smyth v. International Life Assurance Co.
New York Court of Common Pleas
Application to enforce payment of a tax upon personal property. This case came before the court upon a petition filed by Bernard Smyth, receiver of taxes for the city and county of New York, under the act of 1843, to compe], the defendants to pay a tax which' had been imposed upon them, as a foreign corporation doing business within this State.
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Application to enforce payment of a tax upon personal property. This case came before the court upon a petition filed by Bernard Smyth, receiver of taxes for the city and county of New York, under the act of 1843, to compe], the defendants to pay a tax which' had been imposed upon them, as a foreign corporation doing business within this State. The defendants had, in previous years, been taxed upon this ground; but now resisted payment, claiming that as they had discontinued issuing new policies, and were carrying on no other dealings than collecting premiums and paying losses upon old…
1Opinion of the CourtBarrett, J.
1. The objections to the petition, and all other technical objections, are sufficiently answered by reference to Judge Beady’s opinion in the matter of Kelly’s Application (10 Abb. Pr., 209). The proceedings have been conducted in strict conformity to the views there expressed.
2. There is nothing in the point that the receiver is authorized, by the act of 1867 (Laws of 1867, 752, § 11), to proceed by suit. That provision is specially applicable to individuals as well as corporations, and is plainly cumulative. ■
3. It is too late for the defendant^ to object to the legality of the tax; nor can…
2Cases cited4 opinions
- British Commercial Life Insurance v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1864
- International Life Assurance Society v. CommissionersNew York Supreme Court · 1858
- The People v. . the New England Mutual Life Insurance Co.New York Court of Appeals · 1863
- Lienan v. DinsmoreNew York Court of Common Pleas · 1871
3Cited by7 opinions
- North American Insurance v. YatesAppellate Court of Illinois · 1904
- In re McLeanNew York Supreme Court · 1889
- In re McMahonNew York Supreme Court · 1884
- Austin v. Westchester Telephone Co.The Superior Court of the City of New York and Buffalo · 1894
- Austin v. Westchester Telephone Co.The Superior Court of the City of New York and Buffalo · 1894
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