People ex rel. Central Union Trust Co. v. Wendell
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 12th day of February, 1921, directed to James A. Wendell, as Comptroller of the State of New York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings had in adjusting an account for income taxes for the taxable year of 1919 against the petitioner under article 16 of the Tax Law, and in revising said account.
1Opinion of the Court
Cochrane, J.:
The estate represented by the relator was the owner of certain real estate ’mortgages on which the recording tax required by section 253 of the Tax Law had been duly paid. Section 251 of that law provides as follows: “ All mortgages of real property situated within the State which are taxed by this article and the debts and the obligations which they secure, together with the paper writings evidencing the same, shall be exempt from other taxation by the State, counties, cities, towns, villages, school districts and other local subdivisions of the State,” except as therein…
2Cases cited6 opinions
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- Opinion of the Justices to the Senate & House of RepresentativesMassachusetts Supreme Judicial Court · 1915
- Yazoo & Mississippi Valley Railway Co. v. AdamsSupreme Court of the United States · 1901
- Chicago, Burlington, & Kansas City Railroad v. GuffeySupreme Court of the United States · 1887
- People ex rel. Iroquois Door Co. v. KnappAppellate Division of the Supreme Court of the State of New York · 1919
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hale v. State Bd. of Assessment and ReviewSupreme Court of the United States · 1937
- New York Ex Rel. Clyde v. GilchristSupreme Court of the United States · 1923
- Rothfeld v. GravesAppellate Division of the Supreme Court of the State of New York · 1942
- Palmer v. MannNew York Supreme Court · 1923
- Hale v. State Bd. of Assessment and ReviewSupreme Court of the United States · 1937
1 more not listed; retrieve them via the Exa API.