People ex rel. Heermance v. Dederick
Appellate Division of the Supreme Court of the State of New York
Appeal from special term. Application by the people, on relation of Martin Heermance and others, constituting the state board of tax commissioners, against Addison E. Dederick, as assessor of the city of Kingston, for a writ of mandamus. From an order of the special term denying the writ, petitioners appeal.
1Opinion of the CourtParker, P. J.
The regularity of this proceeding is not .questioned by either party. It seems to be a mode agreed upon by them' by which to bring before the court the question over which they differ, and we do not, therefore, express any opinion upon that subject. The question which we are called upon to consider is whether one who has deposited money in a savings bank within this state is liable to be assessed and taxed for the amount deposited. It is conceded that such amount is subject to be assessed as property of the depositor, and liable to taxation, unless it is expressly exempted by the provisions…
2Cases cited6 opinions
- Fowler v. . Bowery Savings BankNew York Court of Appeals · 1889
- People Ex Rel. Twenty-Third Street Railroad v. Commissioners of TaxesNew York Court of Appeals · 1884
- People Ex Rel. Savings Bank of New London v. ColemanNew York Court of Appeals · 1892
- People v. Mechanics & Traders' Savings InstitutionNew York Court of Appeals · 1883
- People Ex Rel. Bridgeport Savings Bank v. BarkerNew York Court of Appeals · 1897
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Fleming v. StateCourt of Criminal Appeals of Texas · 1911
- People ex rel. De Land v. WellerAppellate Division of the Supreme Court of the State of New York · 1899