People ex rel. Winchester v. Coleman
New York Supreme Court
Certiorari on relation of Locke W. Winchester, as treasurer of the Hationr al Express Company, to review the action of Michael Coleman and others, as-commissioners of taxes, etc., of the city of Hew York in taxing the Rational. Express Company upon its capital stock as a corporation.
1Opinion of the CourtBarrett, J.
The question here presented is whether the relator is liable to be taxed as a corporation within the provisions of the Revised Statutes concerning the assessment of taxes on incorporated companies. Rev. St. pt. 1, tit. 4, c. 13, § 1. This section reads as follows: “All moneyed or stock corporations deriving an income or profit from their capital or otherwise shall be liable to taxation on their capital in the manner hereinafter prescribed.” The Rational Express Company is not an incorporated body. It is a joint stock association by private agreement. It was so formed in the year 1853. At that…
2Cases cited13 opinions
- Liverpool Insurance v. MassachusettsSupreme Court of the United States · 1871
- Westcott v. . FargoNew York Court of Appeals · 1875
- Thomas v. DakinNew York Supreme Court · 1839
- Waterbury v. Merchants' Union Express Co.New York Supreme Court · 1867
- Dyckman v. . ValienteNew York Court of Appeals · 1870
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3Cited by5 opinions
- Spotswood v. MorrisIdaho Supreme Court · 1906
- Hodgkiss v. Northland Petroleum ConsolidatedMontana Supreme Court · 1937
- Hoey v. ColemanU.S. Circuit Court for the District of Southern New York · 1891
- Brooks v. DinsmoreNew York Court of Common Pleas · 1889
- People ex rel. Winchester v. ColemanNew York Supreme Court · 1891