Legal Opinion

In re the Application of Gould

Appellate Division of the Supreme Court of the State of New York

Decided July 1, 1902PublishedCited by 3 opinions

Appeal by the Kossuth-Marx Jewelry Company, Limited, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 11th day of September, 1902, denying its motion to set aside an order made on the 4th day of August, 1902, requiring the appellant to appear and be examined concerning its property and enjoining said company from transferring or interfering with its property not exempt from…

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Appeal by the Kossuth-Marx Jewelry Company, Limited, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 11th day of September, 1902, denying its motion to set aside an order made on the 4th day of August, 1902, requiring the appellant to appear and be examined concerning its property and enjoining said company from transferring or interfering with its property not exempt from execution, until the further order of the court.

1Opinion of the Court

Laughlin, J.:

The question presented by this appeal is whether section 259 of the Tax Law (Laws of 1896, chap. 908), which authorizes supplementary proceedings for the collection of a tax exceeding ten dollars in amount levied against a person or corporation and returned uncollected for want of personal property out of which to collect the same, is applicable to taxes levied in the county of Hew York. The provisions of this section, so far as material to the determination of the question, are as follows: “ If a tax exceeding ten dollars in amount levied against a person or corporation is…

2Cited by3 opinions

  1. City of New York v. HalseyAppellate Division of the Supreme Court of the State of New York · 1909
  2. Natelson v. PortfolioAppellate Division of the Supreme Court of the State of New York · 1943
  3. People ex rel. Plancon v. PrendergastAppellate Division of the Supreme Court of the State of New York · 1916

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