Second National Bank v. . City of New York
New York Court of Appeals
Appeal from, a judgment of the Appellate Division of the Supreme Court in the first judicial department, entered March 12, 1914, reversing a judgment in favor of plaintiff entered upon a decision of the court at a Trial Term without a jury and directing a dismissal of the complaint. The nature of the action and the facts, so far as material, are stated in the opinion. The appellant can maintain this action. (Matter of First Nat. Bank, 182 N. Y. 460; People ex rel. A. E. Nat.
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Appeal from, a judgment of the Appellate Division of the Supreme Court in the first judicial department, entered March 12, 1914, reversing a judgment in favor of plaintiff entered upon a decision of the court at a Trial Term without a jury and directing a dismissal of the complaint. The nature of the action and the facts, so far as material, are stated in the opinion. The appellant can maintain this action. (Matter of First Nat. Bank, 182 N. Y. 460; People ex rel. A. E. Nat. Bank v. Purdy, 196 N. Y. 270.) Payment of the tax was not voluntary. (People ex rel. A. E. Nat. Bank v. Purdy, 196 N.…
1Opinion of the CourtHiscock, J.
This action was brought to recover, with interest, taxes paid by appellant in the years 1904-1907, both inclusive, on purported assessments made against it on account of the shares of its capital stock held by its stockholders. The right thus to recover is based on the assertion that said assessments were void because of the failure of the commissioners of taxes and assessments to publish notice of the completion of said assessments and afford appellant an opportunity to be heard in respect thereof. The assessments are of the same class as those which were considered by us in People ex rel.…
2Cases cited16 opinions
- Merritt v. . Village of PortchesterNew York Court of Appeals · 1877
- People v. . TurnerNew York Court of Appeals · 1889
- Ensign v. . BarseNew York Court of Appeals · 1887
- People v. . TurnerNew York Court of Appeals · 1895
- Saranac Land & Timber Co. v. RobertsNew York Court of Appeals · 1909
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Panitz v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- In Re the Application of the City of New YorkNew York Court of Appeals · 1943
- Miller v. City of OneidaNew York Supreme Court · 1934
- Van Antwerp v. . State of New YorkNew York Court of Appeals · 1916
- In re the Estate of AlexandroffNew York Surrogate's Court · 1944
2 more not listed; retrieve them via the Exa API.