Mohawk & Hudson Railroad v. Clute
New York Court of Chancery
This case came before the-chancellor on an order to show cause why an injunction should not issue to restrain the defendants, the collectors of the town of Rotterdam, and of the second ward in the city of Albany, from collecting the taxes which had been imposed upon the capital stock of the complainant’s company, as personal estate, in each of those places.
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This case came before the-chancellor on an order to show cause why an injunction should not issue to restrain the defendants, the collectors of the town of Rotterdam, and of the second ward in the city of Albany, from collecting the taxes which had been imposed upon the capital stock of the complainant’s company, as personal estate, in each of those places. It appeared from the complainant’s bill, that their capital paid in was $750,000, the whole of which had been expended in real estate, which the company then held; considering their railway, and the land upon which it was laid, with the…
1Opinion of the Court
The Chancellor.
According to the decision of this court in Thompson v. Ebbetts & Welch, (1 Hopk. Rep. 272,) a person who is taxed in two different places, for the same property, when he is only legally liable to be taxed once, and when it is doubtful to which party the right to tax belongs, may file a bill of interpleader, to compel the collectors of the tax to settle the right between themselves. It appeared in that case that the amount at which the property of the complainant was assessed in the different places was not the same; the tax in one place being $142, while in the other it was…
2Cited by51 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Killian v. EbbinghausSupreme Court of the United States · 1884
- People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
- People Ex Rel. Citizens' Gas-Light Co. v. Board of AssessorsNew York Court of Appeals · 1868
- Crane v. . McDonaldNew York Court of Appeals · 1890
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