Second National Bank v. City of New York
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, The City of New York, from a judgment of the Supreme Court in favor of the plaintiff, entered in the office of the clerk of the county of New York on the 25th day of February, 1913, upon the decision of the court, after a trial before the court at the New York Trial Term, a jury having been waived.
1Opinion of the Court
Ingraham, P. J.:
This is an action at law against the city of New York to recover a sum of money paid by plaintiff to defendant as a tax upon certain shares of stock of plaintiff. The city of New York under the provisions of the former Tax Law and the charter levied a tax upon certain shares of stock of plaintiff, which tax the plaintiff paid. The plaintiff commenced no proceeding by certiorari to review the assessment or the levy of the tax, and the time within which such a proceeding could be instituted was allowed to expire without plaintiff’s questioning the tax or objecting in any way to…
2Cases cited3 opinions
- People v. . TurnerNew York Court of Appeals · 1895
- People Ex Rel. American Exchange National Bank v. PurdyNew York Court of Appeals · 1909
- People Ex Rel. Bridgeport Savings Bank v. FeitnerNew York Court of Appeals · 1908
3Cited by2 opinions
- Isaac L. Rice Memorial Hospital v. Village of North TarrytownAppellate Division of the Supreme Court of the State of New York · 1918
- People ex rel. Importers & Traders National Bank v. PurdyAppellate Division of the Supreme Court of the State of New York · 1915