People Ex Rel. Mutual Union Telegraph Co v. Commissioners of Taxes
New York Court of Appeals
Appeal from order of the General Term of the Supreme Court, in the first judicial department, made February 1,1884, which affirmed an order of Special Term, sustaining a decision of the commissioners of taxes and assessments, in the city of Hew York, in assessing the property of the relator, a corporation organized under the act chapter 471, Laws of 1853, providing for the incorporation of telegraph companies, and owning a line partly within and partly without this State;…
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Appeal from order of the General Term of the Supreme Court, in the first judicial department, made February 1,1884, which affirmed an order of Special Term, sustaining a decision of the commissioners of taxes and assessments, in the city of Hew York, in assessing the property of the relator, a corporation organized under the act chapter 471, Laws of 1853, providing for the incorporation of telegraph companies, and owning a line partly within and partly without this State; which decision was brought up for review by certiorari. (Reported below, 31 Hun 568.) The material facts are stated in the…
1Opinion of the CourtAndrews, J.
There was jurisdiction in the commissioners of taxes to make the assessment in question. The capital stock of the relator was subject to assessment in some amount under the act of 1853, under which the relator was incorporated. The third section of the act, for the purpose obviously of putting into the possession of the assessing officers information requisite for an accurate ascertainment of the amount of the stock of the corporation subject to taxation, requires a telegraph company whose line is „ partly within and beyoud the limits of the State, to render “ to the proper officer a true…
2Cases cited1 opinion
- Clark v. . NortonNew York Court of Appeals · 1872
3Cited by31 opinions
- People ex rel. Sutphen v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1899
- In re the City of AlbanyAppellate Division of the Supreme Court of the State of New York · 1938
- In re TilyouAppellate Division of the Supreme Court of the State of New York · 1901
- People ex rel. Equitable Gaslight Co. v. BarkerNew York Supreme Court · 1894
- In re Supplementary Proceedings for the Collection of a Tax of L. Adler Bros.Appellate Division of the Supreme Court of the State of New York · 1902
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