United States Trust Co. v. Mayor of New York
New York Supreme Court
Appeal from special term, New York county. Action by the United States Trust Company of New York against the mayor, aldermen, and commonalty of the city of New York. From a judgment awarding plaintiff $50,255.55 for personal taxes wrongfully collected from it in the year 1887, and denying it any recovery on account of the taxes of 1888, 1889, and 1890, both parties appeal. Eeversed in part, and affirmed in part.
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Appeal from special term, New York county. Action by the United States Trust Company of New York against the mayor, aldermen, and commonalty of the city of New York. From a judgment awarding plaintiff $50,255.55 for personal taxes wrongfully collected from it in the year 1887, and denying it any recovery on account of the taxes of 1888, 1889, and 1890, both parties appeal. Eeversed in part, and affirmed in part. The action was brought to recover $139,765.71, being the aggregate amount paid for taxes in each of the years 1887, 1888, 1889, and 1890, on the ground that the assessments were void,…
1Opinion of the CourtO’Brien, J.
Upon the part of the plaintiff, it was contended that the disputed taxes were imposed without jurisdiction, and were void; and to support this argument it is insisted, upon the authority of People v. Coleman, 126 N. Y. 433, 27 N. E. 818, that ♦ the plaintiff’s capital stock was not taxable. In that case the question of the right to fix the tax in the manner in which it was done by the commissioners here was directly involved; and upon the merits, if plaintiff is in the position to avail itself of the rule of law in that case, it would be conclusive upon the rights of the parties, because it…
2Cases cited8 opinions
- Railroad Co. v. CommissionersSupreme Court of the United States · 1879
- National Bank of Chemung v. City of ElmiraNew York Court of Appeals · 1873
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- McLean v. . JephsonNew York Court of Appeals · 1890
- Matter of New York Catholic ProtectoryNew York Court of Appeals · 1879
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3Cited by2 opinions
- Boston Manufacturer's Mutual Fire Insurance v. HendricksNew York Supreme Court · 1903
- Palmer v. City of SyracuseNew York Supreme Court · 1899