People Ex Rel. Van Nest v. Commissioners of Taxes & Assessments
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court in the first judicial department, affirming a judgment in favor of defendants, entered upon an order dismissing- a writ of certiorari herein, brought to review the proceedings of defendants in assessing the relator as a stockholder of the National Exchange Bank, upon the value of his shares of stock therein. The facts are set forth sufficiently in the oninion.
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Appeal from judgment of the General Term of the Supreme Court in the first judicial department, affirming a judgment in favor of defendants, entered upon an order dismissing- a writ of certiorari herein, brought to review the proceedings of defendants in assessing the relator as a stockholder of the National Exchange Bank, upon the value of his shares of stock therein. The facts are set forth sufficiently in the oninion. The respondents erred in refusing to make the deduction asked for by the relator. (Laws 1866, § 1, chap. 761; 6 Edmund’s Statutes, 96; id., 826.) The interest of the lessees…
1Opinion of the Court
Church, Ch. J.
The question involved is whether the respondents erred in refusing to make any deduction, under chapter 761 of the Laws of 1866, for the assessed value of the lot and building occupied by the bank. The facts appearing by the return, are that the New York National Exchauge Bank held the lot under a lease from Trinity church. The holding is under a renewal of twenty-one years, with an option at the expiration of that time for the lessor to pay for the building, or renew the lease for a further term of twenty-one years, and if renewed, the lessee at the expiration of the term has…
2Cases cited4 opinions
- The Mayor, C., of New-York v. . MabieNew York Court of Appeals · 1855
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- Westervelt v. People ex rel. SearsNew York Supreme Court · 1838
- People Abrams v. Commr's of Taxes AssessmentsNew York Court of Appeals · 1873
3Cited by18 opinions
- People Ex Rel. International Navigation Co. v. BarkerNew York Court of Appeals · 1897
- Jetton v. University of the SouthSupreme Court of the United States · 1908
- People Ex Rel. Hudson River Day Line v. FranckNew York Court of Appeals · 1931
- People, Ex Rel. Muller v. . B'd of AssessorsNew York Court of Appeals · 1883
- New York Mobile Homes Ass'n v. SteckelNew York Court of Appeals · 1961
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