People ex rel. Union Trust Co. v. Coleman
New York Supreme Court
Appeal from special term, New York county. Certiorari at the relation of the Union Trust Company against Michael Coleman and others, commissioners of taxes and assessments, to review an assessment of its capital stock. There was a judgment dismissing the writ of certiorari, and the relator appeals.
1Opinion of the CourtBrady, J.
This proceeding was instituted by the relator, pursuant to chapter 269, Laws 1880, for the purpose of reviewing the assessed valuation of its capital stock as fixed by the respondents for the year 1889. The question presented and very elaborately argued on behalf of the appaSant relates to the method of ascertaining the actual value of the capital stock of the ■corporation, under the laws of this state, for the purposes of taxation. On behalf of the appellant it is claimed that the assessing officers have no right, in any event, to place a higher valuation upon the capital stock of the…
2Cases cited5 opinions
- People Ex Rel. Twenty-Third Street Railroad v. Commissioners of TaxesNew York Court of Appeals · 1884
- People Ex Rel. Knickerbocker Fire Insurance v. ColemanNew York Court of Appeals · 1887
- People Ex Rel. the Panama Railroad v. Commissioners of TaxesNew York Court of Appeals · 1887
- People Ex Rel. Butchers' Hide & Melting Co. v. AstenNew York Court of Appeals · 1885
- People ex rel. Central Park, North & East River Railroad v. Commissioners of Taxes & AssessmentsNew York Supreme Court · 1889