People ex rel. Babbitt v. Board of Commissioners of Taxes & Assessments
New York Supreme Court
A copy. CHARLES E. LOEW. Certiorari.—The people of the state of New York. To the board of commissioners of taxes and assessments for the city and county of New York. Witness, Hon. Albert Cardozo, one of the justices of our ■court, at the court house, in the city of New York, the 29th day of June, eighteen hundred and seventy. CHAS. E. LOEW, Clerk. ."Return.—To the supreme court of the state of New York.
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A copy. CHARLES E. LOEW. Certiorari.—The people of the state of New York. To the board of commissioners of taxes and assessments for the city and county of New York. Witness, Hon. Albert Cardozo, one of the justices of our ■court, at the court house, in the city of New York, the 29th day of June, eighteen hundred and seventy. CHAS. E. LOEW, Clerk. ."Return.—To the supreme court of the state of New York. That we did, as by law required, on or about the 10th day of January, 1870, assess the personal estate of Benjamin T. Babbitt, mentioned in the said writ of certiorari, at the sum of two…
1Opinion of the Court
In determining the amount of personal property of an individual, by assessors or commissioners of taxes, for the purpose of taxation, stocks and bonds of the United States are to form no part of the estimate. They cannot be excluded or deducted from the amouút of his assets, liable to taxation, for it is error to in dude them in such assets.
At a special term of the supreme court of the state of; New York, held at the city hall, in the city of New York,, on the 29th day of June, 1870.
(Title of cause). Order.—On reading and filing the petition of Benjamin T. Babbitt, the relator above named,…
2Cases cited2 opinions
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- People ex rel. Lockport City Bank v. Board of EducationNew York Supreme Court · 1866
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