People ex rel. Rochester Lamp Co. v. Feitner
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Thomas L. Feitner and others, as commissioners of taxes and assessments of the city of New York, and another, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the ■county of New York on the 16th day of July, 1901, granting the relator’s motion for the appointment of a referee in certiorari proceedings instituted to review the assessment of the relator’s property for taxes for the year…
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Appeal by the defendants, Thomas L. Feitner and others, as commissioners of taxes and assessments of the city of New York, and another, from an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the ■county of New York on the 16th day of July, 1901, granting the relator’s motion for the appointment of a referee in certiorari proceedings instituted to review the assessment of the relator’s property for taxes for the year 1900.
1Opinion of the Court
Hatch, J.:
The assessment sought to be reviewed in this proceeding was made against the capital and surplus of the respondent, under the provisions of the Tax Law (Laws of 1896, chap. 908). The amount was first fixed at $100,000, but on application to the commissioners it was by them reduced to the sum of $25,000. The application filed with the commissioners put the total gross assets* including real estate, at $9,000, and went on to state that the company had no real estate; that the capital stock paid in, or secured to be paid in, was $100,000, and that the indebtedness of the company…
2Cases cited7 opinions
- People Ex Rel. Sims v. Board of Fire CommissionersNew York Court of Appeals · 1878
- People Ex Rel. Press Publishing Co. v. MartinNew York Court of Appeals · 1894
- People ex rel. Sutphen v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1899
- People ex rel. Gage v. LohnasNew York Supreme Court · 1889
- People ex rel. Trowbridge v. McNamaraAppellate Division of the Supreme Court of the State of New York · 1897
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3Cited by2 opinions
- In re the City of AlbanyAppellate Division of the Supreme Court of the State of New York · 1938
- People ex rel. New York Central & Hudson River Railroad v. FeitnerNew York Supreme Court · 1902