Legal Opinion

New York Life Insurance Co. v. Supervisors of New York

The Superior Court of New York City

Decided January 13, 1855Published

Appeal by tbe defendants from a judgment for tbe plaintiffs, upon a demurrer to tbe complaint. Tbe complaint, after stating tbat tbe plaintiffs were a body corporate by tbe name of “Tbe New York Life Insurance Company,” and referring specially to the several acts of tbe ¿Legislature by which they were so enacted, proceeds as follows: And the plaintiffs further show, that their office and principal place of business is in the First Ward of the City of New York.

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Appeal by tbe defendants from a judgment for tbe plaintiffs, upon a demurrer to tbe complaint. Tbe complaint, after stating tbat tbe plaintiffs were a body corporate by tbe name of “Tbe New York Life Insurance Company,” and referring specially to the several acts of tbe ¿Legislature by which they were so enacted, proceeds as follows: And the plaintiffs further show, that their office and principal place of business is in the First Ward of the City of New York. And that by an act of the Legislature of this state, entitled, “An Act' to amend the General Law relative to the incorporation of…

1Opinion of the Court

' By the Couet.

Duer, J.

Although the question of our jurisdiction is not the only question that we have considered, it' is the only one of those that have been argued that we shall now determine, and the question properly stated is this, whether we have any power as a Court of Equity, to restrain by a perpetual injunction, the collection- of the tax which it is alleged has been illegally imposed upon the plaintiffs?

It is true that in several of our reported cases the jurisdiction now questioned has been exercised by this court, but in Bond v. The Mayor, &o., (2 Sand. S. C. R. 552,) in the Sun…

2Cases cited4 opinions

  1. Mayor of Brooklyn v. MeseroleNew York Supreme Court · 1841
  2. Wiggin v. Mayor of New-YorkNew York Court of Chancery · 1841
  3. People v. ComptonThe Superior Court of New York City · 1853
  4. Hartwell v. WhiteNew York Court of Chancery · 1841

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