People Ex Rel. Pacific Mail Steamship Co. v. Commissioners of Taxes & Assessments
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court in the first judicial department modifying an assessment made by the commissioners of taxes and assessment of the city and county of Mew York upon relators’ capital stock and afiirming the same as modified, which assessment was brought up for review by certiorari.
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Appeal from judgment of the General Term of the Supreme Court in the first judicial department modifying an assessment made by the commissioners of taxes and assessment of the city and county of Mew York upon relators’ capital stock and afiirming the same as modified, which assessment was brought up for review by certiorari. (Reported below, 5 Hun, 200.) The said commissioners originally assessed relator at $20,000,000. The assessment was objected to,- and application made for a correction upon an affidavit of the vice-president of the relator, with schedules attached. The commissioners…
1Opinion of the CourtMiller, J.
It is claimed that the appellants were exempted from taxation upon certain steamships belonging to them, which were in the process of construction outside of the State of 27ew York. The relators were bound to make out a case, and without considering the sufficiency of the other facts stated in the affidavit presented to the commissioners, there is one fatal defect which cannot be obviated, and that is that they did not show the value of the steamers which it was alleged were in the course of being built by or on the behalf of the company beyond the jurisdiction of the State. Proof that money…
2Cited by6 opinions
- Brock & Co. v. Board of SupervisorsCalifornia Supreme Court · 1937
- People Ex Rel. Edison Electric Light Co. v. CampbellNew York Court of Appeals · 1893
- City & County of Denver v. Hobbs EstateSupreme Court of Colorado · 1914
- People ex rel. Brown v. O'RourkeAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. A. G. Hyde & Sons v. O'DonnelAppellate Division of the Supreme Court of the State of New York · 1906
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