People Ex Rel. Oneida Valley National Bank v. Board of Supervisors
New York Court of Appeals
Appeal from the judgment of the General Term of the Supreme Court in the sixth judicial district, reversing upon certiorari the proceedings of the board of supervisors of Madison county. In Diovember, 1867, the relator made claim to the board of supervisors of Madison county at its annual session for repayment of taxes alleged to have been illegally assessed against it, and paid by it, upon stocks of the United States exempt from taxation.
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Appeal from the judgment of the General Term of the Supreme Court in the sixth judicial district, reversing upon certiorari the proceedings of the board of supervisors of Madison county. In Diovember, 1867, the relator made claim to the board of supervisors of Madison county at its annual session for repayment of taxes alleged to have been illegally assessed against it, and paid by it, upon stocks of the United States exempt from taxation. The claim was made under chap. 938 of the Laws of 1867. The board rejected the claim. The relator then procured a writ of certiorari from the Supreme…
1Opinion of the Court
Earl, C.
In BTovember, 1867, the president and cashier of the relator made affidavit showing that, in the year 1863, the Oneida Valley Bank was the owner and holder of the sum of $10,000 of Hnited States bonds, which were part of its capital stock, and that in that year it was assessed upon its entire capital, including such bonds, and that it paid taxes upon such assessment on account of such bonds, which with interest amounted to $277.27; that in the year 1860 the bank held as part of its capital stock the sum of $42,000 of Hnited States bonds, and that in that year it was assessed' upon its…
2Cases cited1 opinion
- Swift v. . City of PoughkeepsieNew York Court of Appeals · 1868
3Cited by16 opinions
- Dryden v. SwinburneWest Virginia Supreme Court · 1882
- In re CooganNew York Supreme Court · 1899
- People Ex Rel. Heiser v. . GilonNew York Court of Appeals · 1890
- Thoreson v. State Board of ExaminersUtah Supreme Court · 1899
- People ex rel. Kiehm v. Board of EducationAppellate Division of the Supreme Court of the State of New York · 1921
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