People v. Commissioners

The only question presented upon the writ of error is, whether an assessment made by the board of tax commissioners for the city and. county of New York, of the personal estate of Hanemann, the relator of the plaintiff in error, was in violation of the Constitution of the United States. The statute, under the authority of which it was made, provides that “ all lands and all personal estate within this [that] State, whether owned by individuals or by corporations, shall' be liable to taxation,” subject to certain exemptions thereinafter specified. 1 Rev. Stat. N. Y., c. 18, tit. 1, sect. 1. It…