Legal Opinion

People Ex Rel. American Exchange National Bank v. Purdy

New York Court of Appeals

Decided June 7, 1910PublishedCited by 10 opinions

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered March 18, 1910, which affirmed an order of Special Term dismissing a certiorari proceeding instituted for the purpose of having reviewed and declared illegal an assessment upon relator’s capital stock and of having taxes which had been- paid on said assessment refunded. The facts, so far as material, are stated in the opinion.

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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered March 18, 1910, which affirmed an order of Special Term dismissing a certiorari proceeding instituted for the purpose of having reviewed and declared illegal an assessment upon relator’s capital stock and of having taxes which had been- paid on said assessment refunded. The facts, so far as material, are stated in the opinion. Relator has been wrongfully deprived of its property and its right to a recovery is vested, but the assessment of 1907 is still a bar thereto and that…

1Opinion of the CourtHiscock, J.

This appeal is a second one by the relator and presents a supplemental chapter in the history of the proceedings instituted by it, thus far unsuccessfully, for the purpose of having reviewed and declared illegal an assessment of its capital stock for the year 1907, and of having refunded the taxes paid on said assessment, on the ground, amongst others, that no notice of said assessment or opportunity to be heard in relation thereto were given.

Since the contest on the present appeal largely lias to do with the force of facts introduced into the record since the former appeal (196 N. Y. 270),…

2Cases cited4 opinions

  1. Bruecher v. . Village of Port ChesterNew York Court of Appeals · 1886
  2. Ætna Insurance v. Mayor of New YorkNew York Court of Appeals · 1897
  3. People Ex Rel. American Exchange National Bank v. PurdyNew York Court of Appeals · 1909
  4. People Ex Rel. Bridgeport Savings Bank v. FeitnerNew York Court of Appeals · 1908

3Cited by10 opinions

  1. Second National Bank v. . City of New YorkNew York Court of Appeals · 1915
  2. Van Antwerp v. . State of New YorkNew York Court of Appeals · 1916
  3. In re the City of New YorkAppellate Division of the Supreme Court of the State of New York · 1916
  4. Conklin v. Board of Supervisors of RocklandAppellate Division of the Supreme Court of the State of New York · 1954
  5. People Ex Rel. Merchants' National Bank v. . PurdyNew York Court of Appeals · 1911

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