Metropolitan Trust Co. v. State Board of Tax Commissioners
New York Court of Appeals
Appeal from a judgment of the Appellate Division of the Supreme Court in the first judicial department, entered September 11, 1916, in favor of plaintiff upon the submission of a controversy pursuant to section 1279 of the Code of Civil Procedure. The nature of the controversy and the facts/ so far as material, are stated in the opinion.
1Opinion of the CourtAndrews, J.
The county clerk of Queens county, under the direction of the state board of tax commissioners, made claim that a certain instrument, recorded in his office by the Metropolitan Trust Company of the city of New York, was a mortgage within the meaning of article XI of the Tax Law, and that a recording tax was due thereon. This tax the trust company paid under protest.
Some months later, on October 24, 1914, the trustee, the state board of tax commissioners, through its secretary, and the county clerk, agreed upon a case containing a statement of the facts concerning the instrument in question…
2Cases cited2 opinions
- Hanrahan v. . Terminal Station CommissionNew York Court of Appeals · 1912
- Woodruff v. . PeopleNew York Court of Appeals · 1908
3Cited by3 opinions
- Hunterfly Realty Corp. v. StateNew York Supreme Court · 1970
- Nicholoulias v. Regent Restaurant, Inc.New York Supreme Court · 1940
- In re WoitasekNew York Supreme Court · 1943