Legal Opinion

People v. Metropolitan Surety Co.

Appellate Division of the Supreme Court of the State of New York

Decided November 12, 1913PublishedCited by 10 opinions

Appeal by the claimant, The People of the State of New York, from an order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany on the 14th day of April, 1913, confirming the report of a referee dismissing the claim of the People of the State of New York.

1Opinion of the Court

Kellogg, J.:

The Insurance Department on the 3d day of December, 1908, prohibited the defendant from doing any further insurance business. On January 6, 1909, an action was brought to dissolve the corporation and it was dissolved by judgment of the court January 30, 1909, and a permanent receiver appointed.

On August 31, 1909, the Comptroller imposed upon it a tax of $1,069.13 under section 187 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62), being an amount equal to one per cent on the gross amount of premiums for the preceding calendar year, and this action is brought to…

2Cases cited2 opinions

  1. People v. . American Loan Trust Co.New York Court of Appeals · 1902
  2. People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903

3Cited by10 opinions

  1. Carpenter v. People Mutual Life InsuranceCalifornia Supreme Court · 1937
  2. Greene, Auditor v. Frankfort Distillery CompanyCourt of Appeals of Kentucky (pre-1976) · 1925
  3. In Re Alamac Operating CorporationCourt of Appeals for the Second Circuit · 1930
  4. Pacific Mutual Life Insurance v. HobbsSupreme Court of Kansas · 1940
  5. State v. J. C. Maguire Construction Co.Montana Supreme Court · 1941

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