McLean v. Manhattan Medicine Co.
The Superior Court of New York City
This is an appeal from a final judgment entered on an order overriding a demurrer, and from such order. The complaint alleges the appointment of the plaintiff as receiver of taxes in the city of New York, and his entry upon the duties of his office as such receiver.
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This is an appeal from a final judgment entered on an order overriding a demurrer, and from such order. The complaint alleges the appointment of the plaintiff as receiver of taxes in the city of New York, and his entry upon the duties of his office as such receiver. It alleges that, at all the times therein mentioned, the defendant was and is a domestic corporation organized and existing under the laws of the state of New York, and having its principal office or place of transacting its financial concerns in the city and county of New York. That the defendant was, under the direction of the…
1Opinion of the Court
By the Court.—Truax, J.
The principal reason assigned to us why the complaint does not state facts sufficient to constitute a cause of action, is, that it does not allege that a demand was made by the receiver of taxes upon the president or other proper officer of the defendant, before the commencement of the action. The general method in which the taxes imposed upon *376incorporated companies are to be collected, is prescribed by title 4, chap. 13, part 1, of the Revised. Statutes, Banks’ 6th ed., p. 979.
These provisions are modified in a slight degree by title 1, chap. 16, of the Consolidated…
2Cases cited1 opinion
- Thompson v. GardnerNew York Supreme Court · 1813