Legal Opinion

People ex rel. Barney v. Barker

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

Decided July 1, 1897PublishedCited by 4 opinions

Appeal-toy the relator, Danford N. Barney, from an order-of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 23d day of September, 1896, dismissing a writ of certiorari issued to review the action, óf the respondents- in assessing the property of the. relator for taxation;

1Opinion of the Court

Ingraham, J.:

The relator, a resident of the State of Connecticut, was; a special partner in the copartnership of H. C. Hardy & Co., doing' business in the city of New York, the amount of the capital that he had contributed to such-special partnership being the sum-of $75,000, and, -at the* time of the assessment in question, such sum of $75,000 was invested in this State as a contribution of capital to such copartnership. The respondents assessed -the relator as -a non-resident, having special capital invested in this State,, and fixed the amount of such investment subject to taxation at the…

2Cases cited2 opinions

  1. People Ex Rel. Thurber, Whyland Co. v. BarkerNew York Court of Appeals · 1894
  2. People Ex Rel. Hecker-Jones-Jewell Milling Co. v. BarkerNew York Court of Appeals · 1895

3Cited by4 opinions

  1. People ex rel. Barney v. BarkerAppellate Division of the Supreme Court of the State of New York · 1898
  2. People ex rel. Barney v. BarkerAppellate Division of the Supreme Court of the State of New York · 1898
  3. People ex rel. Dunlap's Express Co. v. RaymondNew York Supreme Court · 1907
  4. People ex rel. Smith v. O'DonnellNew York Supreme Court · 1905

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API