People Ex Rel. National Broadway Bank v. Hoffman
New York Court of Appeals
Appeal from the general term of the Supreme Court, in the first district, where a judgment in favor of the defendants, in a case of mandamus, had been affirmed.
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Appeal from the general term of the Supreme Court, in the first district, where a judgment in favor of the defendants, in a case of mandamus, had been affirmed. This was an alternative mandamus, at the suit of me National Broadway Bank, commanding the Mayor of New York, the comptroller, and the clerk of the board of supervisors, to sign, countersign and seal certain bonds for the repayment of the taxes which had been assessed upon and paid by the bank for the years 1863 and 1864, or show cause to the contrary. On 30th April 1866, an act was passed authorizing and directing the board of…
1Opinion of the CourtHunt, J.
Certain evidences of debt against the United States, are authorized by two several statutes, to which I will presently refer, which it is claimed are exempt from taxation *by state authority. The exemption is claimed on two grounds: First, of the express declarations of the United States statutes to that effect; secondly, that they are instrumentalities of the United States government, necessary to the administration of its affairs, and for that reason not liable to taxation by the authority of the state.
The statutes in question are those of 1st March 1862 (12 Stat. at Large 352), and 17th…
2Cases cited6 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- Dobbins v. Commissioners of Erie CountySupreme Court of the United States · 1842
- New York Ex Rel. Bank of Commerce v. Commissioners of TaxesSupreme Court of the United States · 1863
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3Cited by2 opinions
- British Commercial Life Insurance v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1864
- State v. PearceSupreme Court of Florida · 1872