United States Trust Co. v. Mayor of New York
New York Court of Appeals
Appeal from judgment of the General Term of the Supreme Court in the first judicial department, entered upon an order made April 13,1894, which modified and affirmed as modified a judgment in favor of plaintiff entered upon a decision of the court on trial at Special Term. The nature of the action and the facts, so far as material, are stated in the opinion. The disputed taxes were imposed without jurisdiction, and were void.
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Appeal from judgment of the General Term of the Supreme Court in the first judicial department, entered upon an order made April 13,1894, which modified and affirmed as modified a judgment in favor of plaintiff entered upon a decision of the court on trial at Special Term. The nature of the action and the facts, so far as material, are stated in the opinion. The disputed taxes were imposed without jurisdiction, and were void. (People ex rel. v. Coleman, 126 N. Y. 433; People ex rel. v. Barker, 139 id. 55; McLean v. Jephson, 123 id. 142; Wilcox v. City of Rochester, 129 id. 247; Marx v.…
1Opinion of the CourtGray, J.
The plaintiff brought this action to recover back the sum of $139,765.71; which it had paid to the city in taxes assessed against it upon its capital stock and surplus, during the years 1887, 1888, 1889 and 1890. The grounds for this claim are that the assessments were void and that the payments thereof were induced by duress and made under mistake.
The plaintiff is a domestic corporation; doing business as a trust company in 27ew York city. When assessed, during each of the years mentioned, it presented to the tax commissioners a statement of its condition; by which it was made to appear…
2Cases cited4 opinions
- People Ex Rel. Union Trust Co. v. ColemanNew York Court of Appeals · 1891
- Swift v. . City of PoughkeepsieNew York Court of Appeals · 1868
- Bruecher v. . Village of Port ChesterNew York Court of Appeals · 1886
- People Ex Rel. Knickerbocker Fire Insurance v. ColemanNew York Court of Appeals · 1887
3Cited by51 opinions
- Young Women's Christian Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1926
- Niagara Mohawk Power Corp. v. City School DistrictNew York Court of Appeals · 1983
- Lewis v. City of LockportNew York Court of Appeals · 1938
- In re Donner-Hanna Coke Corp.Appellate Division of the Supreme Court of the State of New York · 1925
- Department of Finance v. GoldIllinois Supreme Court · 1938
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