Ontario Bank v. Bunnell
New York Supreme Court
Taxation of banks. The plaintiffs declared against the defendants in trespass cle bonis asportatis for taking coin to the •amount of $127,20. The defendants by plea justified the taking as the proportion of a village tax assessed upon the plaintiffs.
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Taxation of banks. The plaintiffs declared against the defendants in trespass cle bonis asportatis for taking coin to the •amount of $127,20. The defendants by plea justified the taking as the proportion of a village tax assessed upon the plaintiffs. They averred, that under the act incorporating the village of Canandaigua, passed 18th April, 1815, and the act amending the same, a tax of $300 was voted on the first Tuesday of June, 1830, and directed to be assessed for the public use of the village; that the plaintiffs were on that day, and during the year 1830 continued to be a body…
1Opinion of the Court
By the Court,
Nelson, J.
The corporation of the village of Canandaigua are declared by the act incorporating it, capable of raising money by tax for certain purposes; which money so to be raised, to be assessed upon the freeholders and inhabitants of the village according to law. Laws of 1815, p. 266, § 3. When this power was granted, the general act of 1813, for the collection of taxes, 2 R. S. 509, was in force, and under it and all previous acts relative to taxes, corporations were not taxed or understood to be taxable for their capital or personal estate; such estate being taxed in the…
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