People ex rel. Lemmon v. Feitner
Appellate Division of the Supreme Court of the State of New York
Appeal from special term, New York county. Certiorari, on the relation of William Lemmon, to Thomas L. Feitner and others, commissioners of taxes and assessments of New York City, to review an assessment. From an order dismissing the writ, relator appeals.
1Opinion of the CourtRumsey, J.
The relator is a resident of the state of New Jersey. He is a member of the stock exchange in this city, and as such member he was assessed by the respondents for the sum of $20,000, a-s the value of his seat in the exchange, upon the claim that it was capital invested in his business, under section 7 of the tax law (Gen. Laws, c. 24; Hydecker’s Gen. Laws, p. 1856). He sued out a writ of certiorari .to review this assessment. It-appears from the papers that he is a nonresident of the state; that he has no personal property within the state, unless his seat in the exchange is such; that his…
2Cases cited5 opinions
- Belton v. . HatchNew York Court of Appeals · 1888
- Bailey, Collector v. ClarkSupreme Court of the United States · 1875
- McLean v. . JephsonNew York Court of Appeals · 1890
- Lowenberg v. GreenebaumCalifornia Supreme Court · 1893
- Austen v. BrighamNew York Supreme Court · 1897
3Cited by2 opinions
- Smith v. DanaSupreme Court of Connecticut · 1905
- Central Granaries Co. v. Lancaster CountyNebraska Supreme Court · 1906