People Ex Rel. Lemmon v. . Feitner
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 15, 1901, which reversed an order of Special Term dismissing a writ of certiorari to review an assessment by the tax commissioners of the city of New York of the personal estate of the relator .for the year 1899, and vacating the assessment. The facts, so far as material, are stated in the opinion.
Read the full summary
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 15, 1901, which reversed an order of Special Term dismissing a writ of certiorari to review an assessment by the tax commissioners of the city of New York of the personal estate of the relator .for the year 1899, and vacating the assessment. The facts, so far as material, are stated in the opinion. All that is necessary to subject a nonresident to assessment for purposes of taxation is that he should have a specific sum invested in business. It is not essential that the thing…
1Opinion of the CourtBartlett, J.
The relator is, and for many years has been, a resident of New Jersey and was such on the second Monday of January, 1899 ; during all that time he transacted business in the city of New York as a broker in stocks, and has been a member of the New York Stock Exchange since the year 1872, having paid for his membership at that time about the sum of four thousand dollars. On the second Monday of January, 1899, he was assessed on his said membership at a valuation of twenty thousand dollars. This assessment is based on chapter 908 (§ 7) of the Laws of 1896, known as the Tax Law, which reads as…
2Cases cited7 opinions
- Hyde v. WoodsSupreme Court of the United States · 1877
- Belton v. . HatchNew York Court of Appeals · 1888
- Powell v. . WaldronNew York Court of Appeals · 1882
- McLean v. . JephsonNew York Court of Appeals · 1890
- People Ex Rel. Armstrong Cork Co. v. . BarkerNew York Court of Appeals · 1898
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Jardine v. Superior CourtCalifornia Supreme Court · 1931
- Person v. . WattsSupreme Court of North Carolina · 1922
- In Re Indian Territory Illuminating Oil Co.Supreme Court of Oklahoma · 1914
- New York Ex Rel. Whitney v. GravesSupreme Court of the United States · 1937
- Person v. Board of State Tax CommissionersSupreme Court of North Carolina · 1922
13 more not listed; retrieve them via the Exa API.