Legal Opinion

Guaranty Trust Co. v. City of New York

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

Decided November 15, 1905PublishedCited by 2 opinions

Appeal by the defendant, The City of New York, from an interlocutory judgment of the Supreme Court in favor of the plaintiff, entered in the office of the clerk of the county of New York on the 6th day of July, 1905, upon the decision of the court, rendered after a trial at the New York Special Term, overruling the defendant’s demurrer to the plaintiff’s complaint.

1Opinion of the Court

O’Brien, P. J.:

This action is brought to recover the sum of $900 paid to the city for taxes upon plaintiff’s personal property consisting of bank stodk. The defendant demurred to the complaint on the ground that it failed to state facts, sufficient to constitute a cause of action. The demurrer was overruled and the defendant appeals.

The complaint alleges that the plaintiff is a trust company incorporated under the laws of the State of New York, and that from the 1st of June to the 31st of December, 1904, it was the owner of 625 shares of the capital stock of the National Bank of Commerce;…

2Cases cited4 opinions

  1. Ætna Insurance v. Mayor of New YorkNew York Court of Appeals · 1897
  2. Davis v. . CornueNew York Court of Appeals · 1896
  3. Carver v. . CrequeNew York Court of Appeals · 1872
  4. Ætna Insurance v. Mayor of New YorkAppellate Division of the Supreme Court of the State of New York · 1896

3Cited by2 opinions

  1. Town of Islip v. County of SuffolkAppellate Division of the Supreme Court of the State of New York · 1920
  2. People ex rel. 342 East 57th Street Corp. v. MillerAppellate Division of the Supreme Court of the State of New York · 1941

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