Duer v. Small
District Court, S.D. New York
The complainant is a resident and citizen of the state of New-Jersey, and has been such resident and citizen since the month of January, 1855. During all that time he was, and still is, engaged in the business of banking in the city of New-York, as a partner in the firm of James GL King & Sons. The defendant is the receiver of taxes in and for the city and county of New-York.
1Opinion of the Court
Ingersoll, Justice.
The law of the state of New-York provides that all persons doing business in the state of New-York, as merchants, bankers, or otherwise, and not residents of the state, shall be assessed and taxed, on all sums invested in their business, the same as if they were residents of the state. Residents and non-residents, with respect to taxes on personal property invested in business in the state, are put on an equality.
The complainant was assessed and taxed upon his personal *202property invested in his said business in the city of New-York, in the years 1855,1856 and 1857. The…
2Cited by6 opinions
- People Ex Rel. Ryan v. . GreenNew York Court of Appeals · 1874
- Winkley v. NewtonSupreme Court of New Hampshire · 1891
- Dallinger v. RapelloU.S. Circuit Court for the District of Massachusetts · 1882
- State ex rel. Wolf v. Pullman Palace Car Co.U.S. Circuit Court for the District of Indiana · 1883
- Dyer v. OsborneSupreme Court of Rhode Island · 1876
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