Legal Opinion

People ex rel. Equitable Gaslight Co. v. Barker

New York Supreme Court

Decided November 18, 1892PublishedCited by 7 opinions

Appeal from special term, New York county. Petition by the Equitable Gaslight Compariy of New York for a writ of certiorari to reduce and cancel the assessment of their capital stock by Edward P. Barker and others, commissioners of taxes. Appeal by the relator from an order confirming assessment. Affirmed. -

1Opinion of the CourtO’Brien, J.

The relator, upon petition, obtained a writ of certiorari to obtain a reduction and cancellation of the assessment placed by the tax com*798missioners in taxing the capital stock of the relator. The petition states that the commissioners “have illegally and erroneously included in their valuation of the personal property of the said corporation on said roll for taxation the following: The then market value of the capital stock of said corporation, to wit, 112 per cent, upon the whole of said capital stock.”' The law provides (chapter 269, Laws 1880) that this writ is allowable “when the petition…

2Cases cited3 opinions

  1. People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
  2. People Ex Rel. Twenty-Third Street Railroad v. Commissioners of TaxesNew York Court of Appeals · 1884
  3. People Ex Rel. Butchers' Hide & Melting Co. v. AstenNew York Court of Appeals · 1885

3Cited by7 opinions

  1. People Ex Rel. Equitable Gas Light Co. v. BarkerNew York Court of Appeals · 1894
  2. People ex rel. New York Clearing House Building Co. v. BarkerAppellate Division of the Supreme Court of the State of New York · 1898
  3. People ex rel. Eden Musee American Co. v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1901
  4. People ex rel. Kellogg v. WellsAppellate Division of the Supreme Court of the State of New York · 1905
  5. People ex rel. New York Clearing House Building Co. v. BarkerNew York Supreme Court · 1897

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