People v. Mercantile Safe Deposit Co.
Appellate Division of the Supreme Court of the State of New York
Appeal by the plaintiff, The People of the State of New York, by William Sohmer, Comptroller, from a judgment of the Supreme Court in favor of the defendant, entered in the office of the clerk of the county óf New York on the 10th day of March, 1913, upon the verdict of a jury rendered by direction of the court, and also from an order entered in said clerk’s office on the 11th day of March, 1913, denying plaintiff’s motion for a new trial made upon the minutes.
1Opinion of the Court
Hotchkiss, J.:
The action was brought to recover a penalty under section 227 of the Tax Law as it stood on July 22, 1906. (Gen. Laws, chap. 24 [Laws of 1896, chap. 908], § 228, as renumbered § 227, and amd. by Laws of 1905, chap. 368.)
The defendant, the Mercantile Safe Deposit Company, was *99organized under chapter 613 of the Laws of 1875 (since incorporated into section 300 of the Banking Law [Consol. Laws, chap. 2; Laws of 1909, chap. 10]), authorizing it to act as bailee for the storage and safekeeping of jewelry, plate and other valuables, and to guarantee their safety; also, to let vaults,…
2Cited by9 opinions
- National Safe Deposit Co. v. SteadSupreme Court of the United States · 1914
- Stoll v. First National Bank of IndependenceSupreme Court of Missouri · 1939
- Carples v. Cumberland Coal & Iron Co.New York Court of Appeals · 1925
- Veihelmann v. Manufacturers Safe Deposit Co.New York Supreme Court · 1950
- Wells v. ColeSupreme Court of Minnesota · 1935
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