Binghamton Trust Co. v. City of Binghamton
Appellate Division of the Supreme Court of the State of New York
Action by the Binghamton Trust Company against the city of Binghamton. Controversy submitted pursuant to the provisions of the Code of Civil Procedure. Judgment for plaintiff.
1DissentParker, P. J.
The plaintiff claims exemption from a tax assessed and collected against it for the year 1901 by the city of Binghamton under the general provisions of the city charter. The exemption is claimed by reason of section 4 of chapter 132 of the Laws of 1901. By such last-named act, section 187 of chapter 908 of the Laws of 1896, known as the “General Tax Law,” is amended so as to provide that every trust company shall pay upon its franchise an annual tax to the state, which is therein specified; and such fourth *521section substantially provides that such trust companies so taxable shall be exempt…
2Cases cited6 opinions
- Ass'n for the Benefit of Colored Orphans v. Mayor of New YorkNew York Court of Appeals · 1887
- In Re the Judicial Settlement of the Account of BabcockNew York Court of Appeals · 1889
- Ætna Insurance v. Mayor of New YorkNew York Court of Appeals · 1897
- People Ex Rel. American Bible Society v. Commissioners of Taxes & Assessments for the CityNew York Court of Appeals · 1894
- Sisters of Poor of St. Francis v. MayorNew York Supreme Court · 1888
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