People ex rel. Heermance v. Dederick
Appellate Division of the Supreme Court of the State of New York
Appeal by the relators, Martin Heermance and others, from an order of the Supreme Court, made at the Columbia Special Term and entered in the office of the clerk of the county of Albany on the 2'7th day of June, 1898, denying their application for a writ of mandamus directed to Addison E. Dederick, as assessor of the city of Kingston, commanding him to place upon the assessment roll of ■said city the names of all persons, residents in his tax' district, who are depositors in…
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Appeal by the relators, Martin Heermance and others, from an order of the Supreme Court, made at the Columbia Special Term and entered in the office of the clerk of the county of Albany on the 2'7th day of June, 1898, denying their application for a writ of mandamus directed to Addison E. Dederick, as assessor of the city of Kingston, commanding him to place upon the assessment roll of ■said city the names of all persons, residents in his tax' district, who are depositors in savings banks, and who claim exemption from assessment and taxation solely upon the ground that deposits in savings…
1Opinion of the Court
Parker, P. J.:
The regularity of this proceeding is not questioned by either party. It seems to be a mode agreed upon by them, by which to bring before the court the question over which they differ, and we ■do not, therefore, express any opinion upon that subject.
The question which we are called upon to consider is whether one who has deposited money in a savings bank within this State is liable to be assessed and taxed for the amount deposited. It is conceded that such amount is subject to be assessed as property of the depositor and liable to taxation unless it is expressly exempted by the…
2Cases cited6 opinions
- Fowler v. . Bowery Savings BankNew York Court of Appeals · 1889
- People Ex Rel. Twenty-Third Street Railroad v. Commissioners of TaxesNew York Court of Appeals · 1884
- People Ex Rel. Savings Bank of New London v. ColemanNew York Court of Appeals · 1892
- People v. Mechanics & Traders' Savings InstitutionNew York Court of Appeals · 1883
- People Ex Rel. Bridgeport Savings Bank v. BarkerNew York Court of Appeals · 1897
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Fleming v. StateCourt of Criminal Appeals of Texas · 1911