Paddell v. City of New York
Supreme Court of the United States
ERROR TO THE SUPREME COURT OE THE STATE OF NEW YORK. The facts are stated in the opinion. The general property tax, as customarily administered in this country, involves fictitious values, that is, of alleged values having no existence whatever. 1 Cooley Taxation, 1st ed., 159; 2d ed., 220; 3d ed., 387; Scligman, Taxation, 1st cd. (1895), 101; Wells, Theory and Practice of Taxation (1900), 474.-Such taxation by fiction is unconstitutional.
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ERROR TO THE SUPREME COURT OE THE STATE OF NEW YORK. The facts are stated in the opinion. The general property tax, as customarily administered in this country, involves fictitious values, that is, of alleged values having no existence whatever. 1 Cooley Taxation, 1st ed., 159; 2d ed., 220; 3d ed., 387; Scligman, Taxation, 1st cd. (1895), 101; Wells, Theory and Practice of Taxation (1900), 474.-Such taxation by fiction is unconstitutional. The fiction disappears, whenever a deduction is allowed, to the extent of the amount of the deduction; but when the deduction is not allowed the fiction is…
1Opinion of the CourtJustice Holmes
This is a bill to prevent the City of New York from completing the levy of a tax and thereby creating a cloud upon the plaintiff’s title. The plaintiff owns lots numbered 592, 594 and 596 on Seventh avenue, subject .'to mortgages for $70,000 and $45,000, given by him. The premises have been valued, as the first step toward taxation, at $160,000, and it. is alleged upon 'information and belief that this valuation make's no deduction for the mortgages. The ground of the bill, so far as it is before us, is that the tax if completed will be contrary to the Fourteenth Amendment. . Some criticism…
2Cases cited9 opinions
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Witherspoon v. DuncanSupreme Court of the United States · 1867
- Hefner v. Northwestern Life InsuranceSupreme Court of the United States · 1887
- Baltimore Shipbuilding & Dry Dock Co. v. BaltimoreSupreme Court of the United States · 1904
- Castillo v. McConnicoSupreme Court of the United States · 1898
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3Cited by28 opinions
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- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Curry v. McCanlessSupreme Court of the United States · 1939
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Comptroller of Treasury of Md. v. WynneSupreme Court of the United States · 2015
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