In re the Transfer Tax upon the Estate of Stickney
Appellate Division of the Supreme Court of the State of New York
Appeal by Carolyn Foster Stickney and others, as executors, etc., of Joseph Stickney, deceased, and Carolyn Foster Stickney, in her individual capacity and as widow and devisee, from an order of the Surrogate’s Court of the county of Few York, entered in said Surrogate’s Court on the 7th day of July, 1905, affirming, an order theretofore entered in said Surrogate’s Court fixing a tax on the real property of said decedent.
1Opinion of the Court
Laughlin, J.:
The tax purports to be authorized by chapter 41 of the Laws of 1903,* and it has been imposed pursuant to the provisions thereof. The question, presented by the appeal is whether that statute can be given any force or. effect as a tax measure; and since it has no other effect the practical, question is whether it ever became a law. There is no doubt that it was competent for the Legislature to enact the statute. The validity of the statute is questioned, on constitutional grounds,, but not for want of power on the part of the Legislature to enact it. ' It was a tax measure for it…
2Cases cited3 opinions
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- People Ex Rel. Purdy v. Commissioners of Highways of the Town of MarlboroughNew York Court of Appeals · 1873
- Rumsey v. . N.Y. N.E.R.R. Co.New York Court of Appeals · 1891
3Cited by4 opinions
- Metropolitan Package Store Ass'n v. KochAppellate Division of the Supreme Court of the State of New York · 1982
- Franklin National Bank of Long Island v. ClarkNew York Supreme Court · 1961
- Premier Malt Sales Corp. v. TullockNew York Supreme Court · 1922
- In re OransAppellate Division of the Supreme Court of the State of New York · 1965