Legal Opinion
In re Supplementary Proceedings for the Collection of a Tax of the Rochester Trust & Safe Deposit Co.
New York Supreme Court
Decided February 15, 1904PublishedCited by 1 opinion
Motions for the dismissal of supplementary proceedings.
1Opinion of the CourtRich, J.
These are motions in behalf of delinquent tax debtors to dismiss supplementary proceedings to collect an unpaid county tax for the year 1901, which proceedings were instituted under section 259 of the Tax Law. The motions for the dismissal of the proceedings are made on the ground that the taxes levied against said trust companies under which the proceedings were instituted are illegal and void, and also that section 259 of the Tax Law under which proceedings are instituted is unconstitutional in that it does not provide for equal process of law.
*582Chapter 132 of the Laws of 1901 amends the…
2Cases cited8 opinions
- People v. . TurnerNew York Court of Appeals · 1895
- Wrought Iron Bridge Co. v. Town of AtticaNew York Court of Appeals · 1890
- People v. . WilmerdingNew York Court of Appeals · 1893
- People Ex Rel. American Bible Society v. Commissioners of Taxes & Assessments for the CityNew York Court of Appeals · 1894
- People v. . FitchNew York Court of Appeals · 1895
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3Cited by1 opinion
- Abell v. ClarksonAppellate Division of the Supreme Court of the State of New York · 1923