People Ex Rel. Ferguson v. . Reardon
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April 6, 1908; Avhich reversed an order of Special Term dismissing a writ of habeas corpus, and directed the discharge of the relator from custody. The relator was a member of a firm of stockbrokers.
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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April 6, 1908; Avhich reversed an order of Special Term dismissing a writ of habeas corpus, and directed the discharge of the relator from custody. The relator was a member of a firm of stockbrokers. Claiming to act under the provisions of article 15 of the General Tax Law (now article 12 of the Tax Law in the Consolidated Laws) in relation to the tax on transfers of stock, an agent of the state comptroller demanded of the relator the right to examine the books and papers of said firm…
1Opinion of the CourtHiscock, J.
This appeal involves the disposition of certain questions arising under chapter 241 of the Laws of 1905, as amended, entitled “ An Act to amend the tax law, by providing for a tax on transfers of stock,” and which provisions have now been re-enacted as part of the Tax Law in the Consolidated Laws.
As the title of the original act indicated, this statute provided for the imposition of a tax on transfers of stock as evidenced or accomplished by various methods and contracts enumerated therein, and contained various provisions looking to the enforcement of said law, and prescribing both criminal…
2Cases cited7 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Counselman v. HitchcockSupreme Court of the United States · 1892
- People Ex Rel. Taylor v. . ForbesNew York Court of Appeals · 1894
- People Ex Rel. Hatch v. . ReardonNew York Court of Appeals · 1906
- People Ex Rel. Lewisohn v. . O'BrienNew York Court of Appeals · 1903
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3Cited by28 opinions
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- Dunham v. OttingerNew York Court of Appeals · 1926
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