City of New York v. . McLean
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered February 27, 1901, reversing a judgment in favor of plaintiff entered upon a decision of the court at a Trial Term without a jury and granting a new trial. The nature of the action and the facts, so far as material, are stated in the opinion. For the purposes of enforcement a tax constitutes a debt. (Matter of Columbian Insurance Co., 3 Abb. Ct. App.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered February 27, 1901, reversing a judgment in favor of plaintiff entered upon a decision of the court at a Trial Term without a jury and granting a new trial. The nature of the action and the facts, so far as material, are stated in the opinion. For the purposes of enforcement a tax constitutes a debt. (Matter of Columbian Insurance Co., 3 Abb. Ct. App. Dec. 239; Matter of A. I. C. Co., 19 App. Div. 415; Litchfield v. McComber, 42 Barb. 288; Butts v. Citry of Rochester, 1 Hun, 598, 600;…
1Opinion of the CourtMartin, J.
The plaintiff is a municipal corporation. The defendant, in 1896, was, had been and still is a citizen and resident of the state of Hew Jersey. During that year the board of taxes and assessments of the city of Hew York duly made an assessment and a tax was duly levied against one hundred and twenty-nine shares of stock owned by the defendant in the Standard National Bank. The bank was located and doing business in that city. While all necessary proceedings were taken to impose a tax upon such stock, no personal notice of the assessment was actually given to the defendant, nor did he in any…
2Cases cited13 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Dewey v. Des MoinesSupreme Court of the United States · 1899
- Barhyte v. . ShepherdNew York Court of Appeals · 1866
- Mygatt v. . WashburnNew York Court of Appeals · 1857
8 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- State of Colorado v. . HarbeckNew York Court of Appeals · 1921
- Moore v. MitchellCourt of Appeals for the Second Circuit · 1929
- In re the Estate of BlissNew York Surrogate's Court · 1923
- Matter of Maltbie v. . Lobsitz Mills Co.New York Court of Appeals · 1918
- State of Maryland v. TurnerNew York Supreme Court · 1911
31 more not listed; retrieve them via the Exa API.