People ex rel. Bank for Savings v. Miller
Appellate Division of the Supreme Court of the State of New York
Certiorari by the people against Nathan E. Miller, as Comptroller of the state of New York and another to review the action of respondent in denying the application of the Attorney General for a revision and readjustment of the account for annual tax on respondent the Bank for Savings in the City of New York.
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Certiorari by the people against Nathan E. Miller, as Comptroller of the state of New York and another to review the action of respondent in denying the application of the Attorney General for a revision and readjustment of the account for annual tax on respondent the Bank for Savings in the City of New York. Hearing on a return to a writ of certiorari issued June 28, 1902, to review the determination of the Comptroller of the state denying the application of the Attorney General for a revision and readjustment of the account for annual tax on the par value of the surplus and undivided…
1Opinion of the CourtChester, J.
The power of the Comptroller to revise and readjust the account for the purpose of taxation is found in section 195 of the tax law (Laws 1896, p. 864, c. 908). In the revision this section was taken, with some amendments, from section 19, Laws 1889, p. 634, c. 463. The principal changes made by the amendments were, first, to limit the time during which an application could be made to the Comptroller for a revision to one year from the audit of the account, and, second, to permit the application for revision to be made by the Attorney General as well as by the party against whom the account…
2Cases cited2 opinions
- People ex rel. Syracuse Improvement Co. v. MorganAppellate Division of the Supreme Court of the State of New York · 1901
- People ex rel. Eppens, Smith & Wieman Co. v. RobertsAppellate Division of the Supreme Court of the State of New York · 1900
3Cited by1 opinion
- Board of Drainage Commissioners of New River Drainage District v. ArnoldSupreme Court of Georgia · 1923