People Ex Rel. Cooper Union for the Advancement of Science & Art v. Gass
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 24, 1907, which affirmed an order of Special Term granting a motion for a peremptory writ of mandamus to compel the defendant to record in his office a certain mortgage executed to the relator. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered May 24, 1907, which affirmed an order of Special Term granting a motion for a peremptory writ of mandamus to compel the defendant to record in his office a certain mortgage executed to the relator. The facts, so far as material, are stated in the opinion. The relator took its charter under the Constitution and the laws, subject to the right of the legislature to alter or amend it. (C. S. Bank v. Owensboro, 173 U. S. 636; Pratt Inst. v. City of New York, 183 N. Y. 151; L. W. Co. v.…
1Opinion of the CourtWillard Bartlett, J.
The Tax Law of this state, as amended in 1906, imposes a recording tax on mortgages. (Laws of 1906, cli. 532.) The relator, being the owner of a mortgage, presented it to the register of the county of New York for record. The register refused to record the mortgage unless the recording tax was paid. The relator, claiming that the mortgage was exempt from taxation under the provisions of its charter, applied to the Supreme Court at Special Term and obtained therefrom a peremptory writ of mandamus commanding the register to place the mortgage on record in his office upon the payment of his…
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