People ex rel. Keppler & Schwarzmann v. Barker
Appellate Division of the Supreme Court of the State of New York
Appeal from special term, New York county. Certiorari in the name of the state, on the relation of Keppler & Sehwarzmann, against Edward P. Barker and others, commissioners of taxes and assessments of the city of New York,‘to review the decision of respondents refusing a certain reduction in taxation. From an order dismissing the writ, and from judgment awarding costs to respondents, relator appeals. Reversed.
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Appeal from special term, New York county. Certiorari in the name of the state, on the relation of Keppler & Sehwarzmann, against Edward P. Barker and others, commissioners of taxes and assessments of the city of New York,‘to review the decision of respondents refusing a certain reduction in taxation. From an order dismissing the writ, and from judgment awarding costs to respondents, relator appeals. Reversed. Argued before VAN BRUNT, P. J., and BARRETT, RUMSEY, WILLIAMS, and PATTERSON, JJ.
1Opinion of the CourtBarrett, J.
On January 13, 1896, the respondents assessed the relator, a domestic corporation, at the sum of $200,000, upon its personal property, for the year 1896. On March 13, 1896, the relator filed with them a verified statement, showing a taxable surplus of $46,379, and the respondents reduced the assessment to this sum. Thereafter, on March 25, 1896, the relator filed another verified statement, claiming a further reduction of $40,000, on account of two notes of $20,000 each. The debt represented by these notes was stated to have been incurred in the purchase of stock of the J. Otten Lithographing…
2Cases cited3 opinions
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- People Ex Rel. Mutual Union Telegraph Co v. Commissioners of TaxesNew York Court of Appeals · 1885
- People ex rel. German Looking-Glass Plate Co. v. BarkerNew York Supreme Court · 1894