British Commercial Life Insurance v. Commissioners of Taxes & Assessments
New York Court of Appeals
Plaintiffs sued out of the supreme court a writ of certiorari, to review an assessment laid upon them by defendants, the tax commissioners for the city and county of New York. Plaintiffs were a British corporation, not incorporated by any law of this State, but doing business here by agencies.
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Plaintiffs sued out of the supreme court a writ of certiorari, to review an assessment laid upon them by defendants, the tax commissioners for the city and county of New York. Plaintiffs were a British corporation, not incorporated by any law of this State, but doing business here by agencies. Their principal office in this State was in the city and county of New York, and through it applications were received and transmitted to England, and policies returned to the applicants; and through these agencies, also, premiums were collected and losses paid. Plaintiffs had deposited with the State…
1Opinion of the CourtIngraham, J.
The decision of the court below as to the United States stock miist be considered as correct, under the recent decisions of the supreme court of the United States on the same question.* The stock of the United States is exempt from State taxation, and here the assessment is directly made upon such securities. The defendants’ counsel concedes this, and does not argue this branch of the case.
It is objected, on the part of the plaintiffs, that the place of assessment should be where thb comptroller resides, upon the *202ground that he holds the funds as trustee, and he, not the company, should he…
2Cases cited11 opinions
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- People ex rel. Attorney General v. Utica InsuranceNew York Supreme Court · 1818
- New York Ex Rel. Bank of Commerce v. Commissioners of TaxesSupreme Court of the United States · 1863
- The Banks v. the MayorSupreme Court of the United States · 1869
- Bank v. SupervisorsSupreme Court of the United States · 1869
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Van Dyke v. Tax CommissionWisconsin Supreme Court · 1935
- Trustees for the Support of Public Schools v. Inhabitants of TrentonSupreme Court of New Jersey · 1879
- Smyth v. International Life Assurance Co.New York Court of Common Pleas · 1868
- Peo. Ex Rel. B'k of Mont. v. . Comrs., Etc.New York Court of Appeals · 1874
- British Com. Life Ins. Co. v. . Com'rs of TaxesNew York Court of Appeals · 1865
3 more not listed; retrieve them via the Exa API.