People ex rel. Provident Savings Life Assurance Society v. Miller
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the. third judicial department, entered November 17, 1903, which confirmed a determination of the defendant denying the relator’s application for a revision and readjustment of an assessment for franchise taxes upon premiums collected during the year 1901. The facts, so far as ■ material, are stated in the dissenting opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the. third judicial department, entered November 17, 1903, which confirmed a determination of the defendant denying the relator’s application for a revision and readjustment of an assessment for franchise taxes upon premiums collected during the year 1901. The facts, so far as ■ material, are stated in the dissenting opinion. The tax should be laid only upon premiums received from policies issued during the calendar-year for which it is,imposed or first year premiums. All other premiums are collectible by virtue of the…
1Opinion of the CourtO’Brien, J.
I think the tax in this case, or at least a considerable portion of it, was improperly imposed and should have been revised and readjusted by the comptroller upon the petition of the relator. I will state only very briefly my reasons for this conclusion.(1) The tax can be imposed only under the authority of chapter 118 of the Laws of 1901. The relator is a domestic corporation and within the general scope of the statute, but the question is how and to what extent the tax can be lawfully imposed. It has been imposed upon the receipts of the company derived from jiast transactions and…
2Cases cited2 opinions
- People v. . O'BrienNew York Court of Appeals · 1888
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
3Cited by6 opinions
- State Ex Rel. Metropolitan Life Insurance v. UpsonSupreme Court of Connecticut · 1906
- People ex rel. Connecticut Mutual Life Insurance v. KelseyAppellate Division of the Supreme Court of the State of New York · 1906
- People ex rel. New York Life Insurance v. WalshAppellate Division of the Supreme Court of the State of New York · 1921
- Metropolitan Life Insurance v. StateCourt of Claims of Illinois · 1908
- People ex rel. Metropolitan Life Insurance v. KnappAppellate Division of the Supreme Court of the State of New York · 1920
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