People Ex Rel. Darrow v. . Coleman
New York Court of Appeals
Cboss Appeals from order of the General Term of the Supreme Court in the first judicial department, made July 9, 1889, which reversed an order of Special Term adjudging an assessment upon certain personal property to be void, and reduced the same, and ratified and confirmed the proceedings of the commissioners of taxes and assessment. The relators brought a certiorari under chapter 269 of the Laws of 1880, to review an assessment upon personal estate.
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Cboss Appeals from order of the General Term of the Supreme Court in the first judicial department, made July 9, 1889, which reversed an order of Special Term adjudging an assessment upon certain personal property to be void, and reduced the same, and ratified and confirmed the proceedings of the commissioners of taxes and assessment. The relators brought a certiorari under chapter 269 of the Laws of 1880, to review an assessment upon personal estate. The property assessed consisted of bonds and mortgages and other securities belonging to a trust fund, all of which at the time of the…
1Opinion of the CourtPeckham, J.
It is substantially conceded, and it is in any event very plain that, prior to the act chapter 392 of the Laws of 1883, the assessment in question could not be sustained. (People ex rel. Jefferson v. Smith, 88 N. Y. 576.) That act provides that “all debts and obligations for the payment of money due or owing to persons residing within this state, howeArer secured, or wherever such securities shall be held, shall be deemed, for the purposes of taxation, personal estate within the state, and shall be assessed as such to the owner or owners thereof in the town, village or ward in which such…
2Cases cited1 opinion
- People, Ex Rel. Jefferson v. . SmithNew York Court of Appeals · 1882
3Cited by20 opinions
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
- Dorrance's EstateSupreme Court of Pennsylvania · 1938
- People Ex Rel. Beaman v. . FeitnerNew York Court of Appeals · 1901
- Commonwealth v. PeeblesCourt of Appeals of Kentucky · 1909
- City of Augusta v. KimballSupreme Judicial Court of Maine · 1898
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