People Ex Rel. Kennedy v. Commissioners of Taxes
New York Court of Appeals
These are appeals from judgments of the Supreme Court of the first judicial district. The relators brought into that court, for review, by writ of certiorari, the determination of the respondents, as commissioners of taxes in and for the city and county of ¡New York, whereby the relators had been assessed for taxes upon their personal estate as shareholders in national and State banks. The Supreme Court affirmed the assessments, and the relators now appeal to this court.
1Opinion of the Court
Davies, Ch. J.. The questions presented for adjudication in all of the above entitled actions are identical, except that in those marked 2, 3, 4, 5, 6, 9 and 10, points have been argued peculiar to those cases, and not arising in the others. These differences will be hereafter adverted to.
The relators in these actions have been assessed by the respondents, the tax commissioners of the city of ¡New York, for personal estate, on the estimated value of their respective shares of the capital stock of several national banks in the records mentioned, located 'and doing business in the city of Mew…
2Cases cited11 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Brown v. MarylandSupreme Court of the United States · 1827
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Dobbins v. Commissioners of Erie CountySupreme Court of the United States · 1842
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3Cited by9 opinions
- Chicago, Texas & Mexican Central Railway Co. v. TitteringtonTexas Supreme Court · 1892
- Street Railroad Co. v. MorrowTennessee Supreme Court · 1889
- People ex rel. Jefferson v. GardnerNew York Supreme Court · 1868
- Fisher v. Comm'rs of Rush CountySupreme Court of Kansas · 1877
- In re the Judicial Settlement of the Accounts of CorbinAppellate Division of the Supreme Court of the State of New York · 1905
4 more not listed; retrieve them via the Exa API.