People ex rel. Gorham Manufacturing Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 23d day of July, 1920, directed to the State Tax Commission, commanding them to certify and return to the office of the clerk of the county of Albany all and singular their proceedings had relating to the determination and apportion- ■ ment of the mortgage tax payable by the relator.
1Opinion of the Court
Cochrane, J.:
Under a mortgage executed by the relator covering property within and without the State and recorded in the office of the register of the county of New York on March 6, 1918, it became the duty of the State Tax Commission, as provided by section 260 of the Tax Law (added by Laws of 1916, chap. 335, as amd. by Laws of 1917, chap. 72; since amd. by Laws of 1918, chap. 204), to determine separately the values of the property situated respectively within and without the State. The relator submitted affidavits of experts stating their opinions as to such values. The Commission…
2Cases cited4 opinions
- In re Delancey StreetAppellate Division of the Supreme Court of the State of New York · 1907
- People Ex Rel. Delaware and Hudson Company v. . FeitnerNew York Court of Appeals · 1902
- People ex rel. Metropolitan Street Railway Co. v. BarkerAppellate Division of the Supreme Court of the State of New York · 1907
- People Ex Rel. Metropolitan Street Ry. Co. v. . BarkerNew York Court of Appeals · 1910
3Cited by4 opinions
- Palmer v. Connecticut Railway & Lighting Co.Supreme Court of the United States · 1941
- In re City of New YorkAppellate Division of the Supreme Court of the State of New York · 1963
- Commonwealth v. William Goldman Theatres, Inc., Pennsylvania Court of Common Pleas, Dauphin County1952
- Palmer v. Connecticut Railway & Lighting Co.Supreme Court of the United States · 1941