People ex rel. Winchester v. Coleman
New York Supreme Court
Appeal from special term, New York county. ■ Proceedings on the relation of Locke W. Winchester, as treasurer of the National Express Company, to review the action of the tax commissioners in taxing the National Express Company upon its capital stock as a corporation. Erom a judgment vacating the assessment the commissioners appeal.
1Opinion of the CourtVan Brunt, P. J.
We might very well rest our decision in this case upon the very satisfactory opinion rendered in the court below, (5 N. Y. Supp. 394,) because we think that the reasons given in that opinion for the conclusions therein reached are entirely sufficient. But it might be said, if we contented ourselves with that statement, that we had overlooked the case of People v. Wemple, 111 N. Y. 136,22 N. E. Rep. 1046, upon which great reliance seems to be placed by the counsel for the appellants, it being claimed by him that the grounds upon which the court below based its opinion are shown by this case to…
2Cases cited1 opinion
- People ex rel. Winchester v. ColemanNew York Supreme Court · 1889
3Cited by1 opinion
- Hoey v. ColemanU.S. Circuit Court for the District of Southern New York · 1891