Legal Opinion

People Ex Rel. Merchants' National Bank v. . Purdy

New York Court of Appeals

Decided June 13, 1911PublishedCited by 2 opinions

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April 1, 1911, which reversed an order of Special Term dismissing a writ of certiorari to review certain assessments for taxation.

1Per curiam

The history of the taxation out of which this proceeding arises is fully set forth in People ex rel. Bridgeport Savings Bank v. Feitner (191 N. Y. 88); People ex rel. Am. Ex. Nat. Bank v. Purdy (196 N. Y. 270), and People ex rel. Am. Ex. Nat. Bank v. Purdy (199 N. Y. 51), and for present purposes we need only refer to such of its phases as are specially pertinent to the proceeding at bar.

In the Bridgeport case we held that the taxing statute was valid, but that the assessing officers had not complied with it because they had given no notice of hearing and had refused to hear complaints based…

2Cases cited3 opinions

  1. People Ex Rel. American Exchange National Bank v. PurdyNew York Court of Appeals · 1909
  2. People Ex Rel. Bridgeport Savings Bank v. FeitnerNew York Court of Appeals · 1908
  3. People Ex Rel. American Exchange National Bank v. PurdyNew York Court of Appeals · 1910

3Cited by2 opinions

  1. Second National Bank v. . City of New YorkNew York Court of Appeals · 1915
  2. People ex rel. Importers & Traders National Bank v. PurdyAppellate Division of the Supreme Court of the State of New York · 1915

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