People ex rel. Metropolitan Bank v. Commissioners of Taxes
New York Supreme Court
THE certiorari in this case was brought under section 20 of the act of April, 14, 1859, in relation to taxes and assessments in the city of Hew York, (Lotos of 1859, chap, 302.) The relator is a hanking corporation or association, whose capital stock is $4,000,000. It was assessed for the year 1363 on $3,672,970, as the valuation of its capital stock equal to its amount, after deducting the assessed value of its real estate and the amount of its stock held by a certain…
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THE certiorari in this case was brought under section 20 of the act of April, 14, 1859, in relation to taxes and assessments in the city of Hew York, (Lotos of 1859, chap, 302.) The relator is a hanking corporation or association, whose capital stock is $4,000,000. It was assessed for the year 1363 on $3,672,970, as the valuation of its capital stock equal to its amount, after deducting the assessed value of its real estate and the amount of its stock held by a certain charitable institution. The relator applied to the commissioners to have this assessment corrected and reduced, on the ground…
1Opinion of the Court
By the Court,
Sutherland, J.
It is perfectly plain that it would be a useless ceremony to decide this case on its merits, and reverse the decision or proceeding of the commissioners. The tax rolls for 1863 were delivered to the board of supervisors on the first Monday of July in that *496year, and it must be presumed that the tax of which the relator complains has long since been paid or collected.
The points of the counsel for the relators are drawn with extreme ingenuity. He commences by assuming that the statute (§ 20 of the act of 1859) by virtue of which the certiorari was allowed, fixes no…
2Cases cited6 opinions
- Weaver v. DevendorfNew York Supreme Court · 1846
- People v. Rensselaer & Saratoga Rail RoadNew York Supreme Court · 1836
- Vail v. OwenNew York Supreme Court · 1854
- Fleetwood v. City of New YorkThe Superior Court of New York City · 1849
- Fitch v. Commissioners of HighwaysNew York Supreme Court · 1839
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- People Ex Rel. Twenty-Third Street Co. v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1883
- Moore v. TurnerSupreme Court of Arkansas · 1884
- State ex rel. Beck v. Board of County Commissioners of Washoe CountyNevada Supreme Court · 1879
- People ex rel. Law v. Commissioners of Taxes & Assessments of New YorkNew York Supreme Court · 1877