People ex rel. Butterick Publishing Co. v. Purdy
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, The Butterick Publishing Company, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 5th day of June, 1912, granting a motion to quash a writ of certiorari issued to review an assessment for the purpose of taxation.
1Opinion of the Court
McLaughlin, J.:
The relator’s capital stock was assessed, under section 12 of ■the Tax Law (Consol. Laws, chap. 60; Laws of 1909, chap. 62) on the second Monday in January, 1911, for purposes of taxation for that year, at $250,000. Within the time provided by statute the relator appeared before the commissioners of taxes and assessments and requested that the. assessment be revised and corrected by deducting as debts owed by it two items amounting in the aggregate to $900,321.29. One of the items consisted of the sum of $503,170.25, the amount of subscriptions paid in advance to the relator…
2Cases cited4 opinions
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- City of Niagara Falls v. New York Central & Hudson River RailroadNew York Court of Appeals · 1901
- People Ex Rel. National Surety Co. v. FeitnerNew York Court of Appeals · 1901
- People ex rel. New York & New Jersey Telephone Co. v. NeffAppellate Division of the Supreme Court of the State of New York · 1897
3Cited by2 opinions
- Holland Hitch Co. v. StateMichigan Supreme Court · 1947
- Eric v. Tax Commissioner of ConnecticutConnecticut Superior Court · 1947