People Ex Rel. Canajoharie National Bank v. Board of Supervisors
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court in the third judicial department, affirming an order of Special Term denying a motion on the part of relator for a mandamus requiring defendant to levy and collect a tax to pay an alleged claim in his favor. The relator is a national bank.
Read the full summary
Appeal from order of the General Term of the Supreme Court in the third judicial department, affirming an order of Special Term denying a motion on the part of relator for a mandamus requiring defendant to levy and collect a tax to pay an alleged claim in his favor. The relator is a national bank. In Eovember, 1873, it presented to defendant The Board of Supervisors of Montgomery County, under chapter 525, Laws of 1873, a claim for taxes alleged to have been levied and paid by it upon United States bonds and securities which were exempt from taxation. In December, 1873, said board audited…
1Opinion of the CourtAlleit, J.
notwithstanding the. assessment and taxation of the relator upon that part of its capital which was invested in the debt of the Hnited States was illegal, as adjudged in People ex rel. The Bank of Commerce v. Commissioners of Taxes, New York City (2 Black., 620), and Bank Tax Case (2 Wall., 200), the right of the relator to relief in this proceeding rests entirely upon the effect to be given to chapter 664 of the Laws of 1867, and the same act as amended by chapter 525 of the Laws of 1873. Aside from these statutes, it is not claimed that the relator is entitled to a mandamus to compel the…
2Cases cited12 opinions
- Ely and Others v. . HoltonNew York Court of Appeals · 1857
- Supervisors of Onondaga v. BriggsNew York Supreme Court · 1846
- People Ex Rel. Otsego County Bank v. Board of Supervisors of Otsego CountyNew York Court of Appeals · 1873
- Bank Tax CaseSupreme Court of the United States · 1865
- Brewster v. . City of SyracuseNew York Court of Appeals · 1859
7 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Opinion of the JusticesSupreme Court of New Hampshire · 1891
- Board of Supervisors v. StateNew York Court of Appeals · 1897
- People v. . WilmerdingNew York Court of Appeals · 1893
- State v. Prairie Oil & Gas Co.Supreme Court of Oklahoma · 1917
- Town of Hartland v. Damon's EstateSupreme Court of Vermont · 1931
41 more not listed; retrieve them via the Exa API.