Oswego Starch Factory v. . Dolloway
New York Court of Appeals
Appeal from the Supreme Court. Action, against the assessors of the city of Oswego, for an alleged illegal and excessive taxation of the capital stock of the plaintiff upon the tax-rolls of the city and county of Oswego, in consequence of which it had been subjected to taxes amounting to over $9,000, for the non-payment of which its property, to the value of $15,000, was sold by the collector.
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Appeal from the Supreme Court. Action, against the assessors of the city of Oswego, for an alleged illegal and excessive taxation of the capital stock of the plaintiff upon the tax-rolls of the city and county of Oswego, in consequence of which it had been subjected to taxes amounting to over $9,000, for the non-payment of which its property, to the value of $15,000, was sold by the collector. The trial was before a referee, who found these facts: The plaintiff is a manufacturing corporation, organized under the general act (ch. 40 of 1848), by the filing, in March, 1848, in the office of the…
1Opinion of the CourtDemo, J.
The plaintiff’s counsel maintain that there should have been a recovery in the Supreme Court upon two grounds: first, because the corporation was not liable to taxation on personal property at Oswego, but could only be assessed at Auburn; and, secondly, that it was improperly assessed the sum of $217,500 beyond the anfount of its capital, after deducting the value of its real estate; whereas, as they insist, it was only liable to taxation on the nominal amount of its capital over and above the deductions for real estate. A question has been made, whether the defendants were liable to this…
2Cases cited2 opinions
- Western Transportation Company v. . ScheuNew York Court of Appeals · 1859
- Bank of Utica v. City of UticaNew York Court of Chancery · 1834
3Cited by49 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- People Ex Rel. Twenty-Third Street Railroad v. Commissioners of TaxesNew York Court of Appeals · 1884
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