People ex rel. Phenix Fire Insurance v. Gardiner
New York Supreme Court
MANDAMUS was issued to the county treasurer of Kings county, to compel him to give a certificate under the law of 1866, (Laws of 1866, ch. 418, vol. 1, p. 919,) for taxes paid in 1863 and 1864, on U. S. “certificates of indebtedness.”
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MANDAMUS was issued to the county treasurer of Kings county, to compel him to give a certificate under the law of 1866, (Laws of 1866, ch. 418, vol. 1, p. 919,) for taxes paid in 1863 and 1864, on U. S. “certificates of indebtedness.” There was a return of the county treasurer, alleging that the taxes on “ Certificates of Indebtedness” mentioned in said writ of alternative mandamus, are not decided, and have not been judicially decided to have been illegally imposed or collected, nor has it been judicially decided that “ Certificates of Indebtedness” of the United States of America are exempt…
1Opinion of the CourtGilbert, J.
The relator is a corporation, doing business in the city of Brooklyn, and was assessed for the taxes of 1863 and 1864, upon its investments in the certificates of indebtedness, issued pursuant to the acts of congress, passed in 1862. (12 Stat. at Large, 352-370.) These taxes were paid into the county treasurer’s office of Kings county. On the 6th of April, 1866, the legislature of this state passed an act entitled “ An act to authorize the board of supervisors of the county ot Kings to correct illegal assessments for town, county and state taxes,” and thereby authorized and directed the…
2Cases cited4 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- New York Ex Rel. Bank of Commerce v. Commissioners of TaxesSupreme Court of the United States · 1863
- United States Trust Co. v. BradyNew York Supreme Court · 1855