Ætna Insurance v. Mayor of New York
New York Court of Appeals
Cross-appeals from an order and judgment of the Appellate Division of the Supreme Court in the first judicial department, entered, respectively, June 29 and September 9, 1896, which affirmed a judgment entered upon a verdict directed by the court. The questions in this case arise upon cross-appeals from an order and judgment of the Appellate Division in the first department, affirming a judgment entered upon a verdict directed by the court.
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Cross-appeals from an order and judgment of the Appellate Division of the Supreme Court in the first judicial department, entered, respectively, June 29 and September 9, 1896, which affirmed a judgment entered upon a verdict directed by the court. The questions in this case arise upon cross-appeals from an order and judgment of the Appellate Division in the first department, affirming a judgment entered upon a verdict directed by the court. The action was to recover money paid for taxes imposed by the defendant in the years 1886, 1887 and 1888 upon bank stock owned by the plaintiff. The court…
1Opinion of the Court
Mastín, J.
The first question involved in this controversy relates to the taxes assessed and collected of the plaintiff for the year 1886. On the loth of June of that year the legislature jiassed an act which provides: “ The lands and real estate of such insurance companies shall continue to be assessed and taxed where situated for state, city, town, county, village, school or other local purposes; but the personal property, franchise and business of all insurance companies incorporated under the laws of this state, or any other state or country and doing business in this state, and the shares…
2Cases cited12 opinions
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- Ass'n for the Benefit of Colored Orphans v. Mayor of New YorkNew York Court of Appeals · 1887
- Bruecher v. . Village of Port ChesterNew York Court of Appeals · 1886
- Prosser v. SecorNew York Supreme Court · 1849
- Matter of New York Catholic ProtectoryNew York Court of Appeals · 1879
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3Cited by36 opinions
- First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975
- Adrico Realty Corp. v. City of New YorkNew York Court of Appeals · 1928
- Deshong v. . City of New YorkNew York Court of Appeals · 1903
- City of Rochester v. ChiarellaNew York Court of Appeals · 1983
- In Re the Appraisal Under the Transfer Tax Act of the Trust Estate Held for the Life of O'BerryNew York Court of Appeals · 1904
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