People ex rel. Commercial Insurance v. Supervisors of New-York
New York Supreme Court
This is a motion for a peremptory mandamus against the board of supervisors of the city and county of New-York, to compel them to strike from the tax list for the year 1835, and from the warrant of the collector, the name of the Commercial Insurance Company.
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This is a motion for a peremptory mandamus against the board of supervisors of the city and county of New-York, to compel them to strike from the tax list for the year 1835, and from the warrant of the collector, the name of the Commercial Insurance Company. It appears from the return of the board to the alternative mandamus, that the president of the company filed with the clerk of the board an affidavit stating that they were not in the receipt of any profits or income, nor had they received any for the then last twelve months, and that during that period, as well as at the time of making…
1Opinion of the Court
By the Court,
Nelson, J.
[606] The statute, 1 R. S. 416, § 9, provides that if the president or other proper officer of any incorporated company named in the assessment roll, shall show to. the satisfaction of the board of supervisors, at their annual meeting, within two days from the commencement thereof, by an affidavit of such officer to be filed with the clerk of the board, that such company is not in the receipt of an j profits or income, the name of such company shall be stricken out of the assessment roll, and no tax shall be imposed upon it. Though the affidavit shows a state of facts…
2Cited by2 opinions
- St. Amour v. RivardMichigan Supreme Court · 1852
- Dix v. HozierNew York Supreme Court · 1887