City of New York v. McCaldin Bros.
Appellate Division of the Supreme Court of the State of New York
Appeal by the plaintiff, The City of New York, from a judgment of the Supreme Court in favor of the defendant, entered in the ' office of the clerk of the county of New York on the 1st day of November, 1902, upon the decision of the court rendered after a trial at the. New York Trial Term, a jury having been waived, dismissing the complaint upon the payment by the defendant of the amount of its personal tax, for the year 1896, as reduced..
1Opinion of the Court
Ingraham, J.:
The action was commenced on July 20, 1898, to recover á personal tax assessed against the defendant, a domestic corporation, for *623the year 1896. The court found that in the year 1896 the defendant was duly assessed for the purposes of taxation as a moneyed or stock corporation in the sum of $40,000; that such assessment was duly made in the city of New York, and that said defendant then resided in said city; that said assessment was duly confirmed and a tax for the year 1896 was duly imposed upon the defendant for the sum of $856; that “ on the second Monday of January, 1896, the…
2Cited by1 opinion
- City of New York v. HolzderberNew York Supreme Court · 1904