People v. National Fire Insurance
New York Supreme Court
Appeal from a judgment in favor of the plaintiff, entered upon the trial of this action by the court without a jury. The action was brought to recover the taxes imposed by chapter 542 of 1880, upon the defendant, a fire insurance company, which it had neglected and refused to pay.
1Opinion of the Court
Learned, P. J.:
The first question is whether chapter 512, Laws of 1880, is unconstitutional, in that it does not state the object to which the tax is to be applied. The language of the act is that the taxes “ shall be applicable to the payment of the ordinary and current expenses of the State.” Does that sufficiently state the object 2 The answer must depend on the degree of particularity which is required by the Constitution. In two cases this clause of the Constitution has been construed. A tax to defray “ the various contingent expenses legally chargeable ” to the city of New York and such…
2Cases cited10 opinions
- Paul v. VirginiaSupreme Court of the United States · 1869
- Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- State Tax on Railway Gross Receipts. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Cook v. PennsylvaniaSupreme Court of the United States · 1878
- People Ex Rel. Burrows v. Supervisors of Orange CountyNew York Court of Appeals · 1858
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