People Ex Rel. Winchester v. . Coleman
New York Court of Appeals
Appeal from order of the General Term of t]le Supreme Court, in the first judicial department, made February 13, 1891, which affirmed a judgment in favor of plaintiff, entered upon a decision of the court on trial at Special Term, vacating an assessment.
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Appeal from order of the General Term of t]le Supreme Court, in the first judicial department, made February 13, 1891, which affirmed a judgment in favor of plaintiff, entered upon a decision of the court on trial at Special Term, vacating an assessment. This was a proceeding by certiorari to review the action of the commissioners of taxes and assessments of the city of New York, in imposing an assessment upon the capital stock of the National Express Company, a joint-stock company, of which the relator is treasurer, for the year 1888. The facts, so far as material, are stated in the opinion.…
1Opinion of the CourtFinch, J.
The relator was taxed upon its capital on the ground that it had become a corporation within the meaning of the provision of the Revised Statutes which enacts that all monied or stock corporations deriving an income or profit from their capital or otherwise, shall be liable to taxation on their capital in the manner hereinafter prescribed.” (1 R. S. title 4, chap. 13, part 1.) The company was formed as a joint-stock company or association in 1853 by a written agreement of eight individuals with each other, the whole force and effect of which, in constituting and creating the organization,…
2Cases cited6 opinions
- Thomas v. DakinNew York Supreme Court · 1839
- Rogers v. . DeckerNew York Court of Appeals · 1892
- People Ex Rel. Platt v. . WempleNew York Court of Appeals · 1889
- Gifford v. LivingstonNew York Supreme Court · 1845
- Van Aernam v. . BleisteinNew York Court of Appeals · 1886
1 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Hibbs v. . BrownNew York Court of Appeals · 1907
- St. Lawrence University v. Trustees of the Theological School of St. Lawrence UniversityNew York Court of Appeals · 1967
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of JonesNew York Court of Appeals · 1902
- Assets Realization Co. v. . HowardNew York Court of Appeals · 1914
- Patrikes v. J. C. H. Service Stations, Inc.City of New York Municipal Court · 1943
34 more not listed; retrieve them via the Exa API.