Legal Opinion

People ex rel. Manhattan Ry. Co. v. Coleman

New York Supreme Court

Decided May 18, 1888PublishedCited by 8 opinions

Appeal from special term, New York county. On certiorari to review an assessment for purposes of taxation. The respondents, tax commissioners for the city and county of New York, appeal from an order for a reference to take proofs and return them to the court, and for a stay of proceedings.

1Opinion of the CourtDaniels, J.

The relator has sued out and prosecuted this writ of certiorari to be relieved from the assessment of its .personal property for the purpose of taxation. An application was made to the commissioners to vacate the assessment on the ground that the relator had invested $26,827,500 in United States bonds; and an examination was had before them, under section 820, c. 410, Laws 1882, and upon the facts elicited by that examination the application of the relator was rejected. In support of the writ it has been alleged that the assessment was illegal, and also that it was made upon a valuation…

2Cited by8 opinions

  1. W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
  2. W. T. Grant Co. v. SrogiAppellate Division of the Supreme Court of the State of New York · 1979
  3. 423 South Salina Street, Inc. v. City of SyracuseDistrict Court, N.D. New York · 1983
  4. Dale v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1902
  5. People ex rel. New York Central & Hudson River Railroad v. MatthiasAppellate Division of the Supreme Court of the State of New York · 1903

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