People Ex Rel. Platt v. . Wemple
New York Court of Appeals
Appeal from an order of the General Term of the Supreme Court in the third judicial department, made May 27, 1889, which affirmed an order denying a motion to vacate an assessment made, by the state comptroller and confirming the assessment. The nature of the proceeding and the facts are sufficiently stated in the opinion.
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Appeal from an order of the General Term of the Supreme Court in the third judicial department, made May 27, 1889, which affirmed an order denying a motion to vacate an assessment made, by the state comptroller and confirming the assessment. The nature of the proceeding and the facts are sufficiently stated in the opinion. If the words of section 3 of the act of 1881 (Laws of 1881, chap. 36) were ambiguous, the express mention of unincorporated associations in the sixth section is equivalent to a legislative declaration that they were not intended to be included in the third section. (In re…
1Opinion of the CourtDanforth, J.
This case arises upon an application made by the relator, as president of the United States Express Company, for a certiorari requiring the comptroller of the state to return to the Supreme Court his proceedings relating to the imposition of a tax on the franchise or business of that company, to the end that such proceedings might be set aside, and in the meantime the collection of the tax be stayed. So far as is material to the question raised upon this appeal, the return of the comptroller showed that, prior to the 9th of April, 1888, that officer called upon the express company to report…
2Cases cited2 opinions
- Westcott v. . FargoNew York Court of Appeals · 1875
- Westcott & Northrup v. FargoNew York Supreme Court · 1872
3Cited by31 opinions
- Hibbs v. . BrownNew York Court of Appeals · 1907
- Edgeworth v. WoodSupreme Court of New Jersey · 1896
- People Ex Rel. Winchester v. . ColemanNew York Court of Appeals · 1892
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of JonesNew York Court of Appeals · 1902
- Patrikes v. J. C. H. Service Stations, Inc.City of New York Municipal Court · 1943
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