Bank of the Commonwealth v. . the Mayor
New York Court of Appeals
Appeal from the judgment of the General Term of the Supreme Court, in the first judicial district, affirming a judgment dismissing the complaint. This action is brought to recover certain moneys paid for taxes unlawfully levied and collected. The plaintiff is a banking association under the laws of ¡New York. The complaint contains four counts and causes of action: 1st. That in 1859 plaintiff had invested $103,000 in United States stocks or bonds.
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Appeal from the judgment of the General Term of the Supreme Court, in the first judicial district, affirming a judgment dismissing the complaint. This action is brought to recover certain moneys paid for taxes unlawfully levied and collected. The plaintiff is a banking association under the laws of ¡New York. The complaint contains four counts and causes of action: 1st. That in 1859 plaintiff had invested $103,000 in United States stocks or bonds. Evidence of the fact was presented to the commissioners of assessments, and exemption from taxation claimed for this property. The exemption was…
1Opinion of the CourtGrover, J.
The dismissal of the complaint by the judge when the case was moved for trial, upon the ground that the facts therein stated constitute no cause of action, if true, was equivalent to a judgment for the defendant upon demurrer to the complaint. If these facts, therefore, gave the plaintiff any cause of action against the defendant, the ruling was erroneous, and the judgment founded thereon must be reversed. In Swift v. The City of Poughkeepsie (37 N. Y., 511), it was held that assessors, having jurisdiction of the person and subject-matter for the purpose of an assessment of property for…
2Cases cited1 opinion
- Swift v. . City of PoughkeepsieNew York Court of Appeals · 1868
3Cited by34 opinions
- Maxmilian v. . MayorNew York Court of Appeals · 1875
- George's Creek Coal & Iron Co. v. County CommissionersCourt of Appeals of Maryland · 1883
- Peyser v. Mayor of New YorkNew York Court of Appeals · 1877
- Tripler v. Mayor, Aldermen & CommonaltyNew York Court of Appeals · 1891
- Milwaukee Iron Co. v. SchubelWisconsin Supreme Court · 1872
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