Legal Opinion

People Ex Rel. Thurber, Whyland Co. v. Barker

New York Court of Appeals

Decided January 23, 1894PublishedCited by 14 opinions

Appeal from order of the General Term, of' the Supreme • Court in the first judicial department, made- October 13, 1893, which affirmed an order of Special Term- dismissing a writ of certiorari to review an assessment by defendants upon the personal property of plaintiff for the year 1890' and1 ratifying and: confirming the same. The facts, so far - as material, are stated in the- opinion.

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Appeal from order of the General Term, of' the Supreme • Court in the first judicial department, made- October 13, 1893, which affirmed an order of Special Term- dismissing a writ of certiorari to review an assessment by defendants upon the personal property of plaintiff for the year 1890' and1 ratifying and: confirming the same. The facts, so far - as material, are stated in the- opinion. The relator- is. organized! under the laws of the state of New Jersey, and-, that state is,, therefore, its domicile, and it is a non-resident. (Laws of 1855, chap. 37; People v. McLean, 80 N. Y. 259 ; B.…

1Opinion of the CourtPeckham, J.

The relator complains of the amount of its: assessment for purposes of taxation because, as is alleged, its. indebtedness was not deducted therefrom by defendants. It is a foreign corporation having, according to the affidavit, made by its president, a principal office at 76 ¡Montgomery street, Jersey City, ¡New Jersey, in which state it was organized under the laws thereof. Its office in ¡New York city is stated to be at 116 Beade street.

It also appeared by the affidavit that the company was-organized with a nominal capital of $3,000,000, of which $2,500,000 had been issued, $100,000 for…

2Cases cited3 opinions

  1. Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
  2. People Ex Rel. Bay State Shoe & Leather Co. v. McLeanNew York Court of Appeals · 1880
  3. British Commercial Fire Insurance v. Commissioners of Taxes & AssessmentsNew York Court of Appeals · 1864

3Cited by14 opinions

  1. People Ex Rel. Lemmon v. . FeitnerNew York Court of Appeals · 1901
  2. People Ex Rel. Hecker-Jones-Jewell Milling Co. v. BarkerNew York Court of Appeals · 1895
  3. People ex rel. Yellow Pine Co. v. BarkerAppellate Division of the Supreme Court of the State of New York · 1897
  4. Sprague v. FletcherSupreme Court of Vermont · 1896
  5. People ex rel. Barney v. BarkerAppellate Division of the Supreme Court of the State of New York · 1897

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