Matter of Appl'n of McMahon v. . Palmer
New York Court of Appeals
Appeal from order of the General Term of the Court of Common Pleas in and for the city and county of Sew York, made March 13, 18'84, which affirmed an order of Special Terra, directing the commitment of the defendant until he shall pay the amount of a personal tax imposed upon him, with costs, etc. The proceeding was under chapter 230, Laws of 1843. The material facts are stated in the opinion.
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Appeal from order of the General Term of the Court of Common Pleas in and for the city and county of Sew York, made March 13, 18'84, which affirmed an order of Special Terra, directing the commitment of the defendant until he shall pay the amount of a personal tax imposed upon him, with costs, etc. The proceeding was under chapter 230, Laws of 1843. The material facts are stated in the opinion. The system of taxing the appellant’s national bank shares resulted in taxing the moneyed capital invested in them at a greater rate than is assessed upon other moneyed capital in the hands of…
1Opinion of the Court
Huger, Ch. J.
Upon an application by the receiver of taxes of 27ew York to the Court of Common Pleas, the appellant was adjudged guilty of misconduct in refusing to pay the tax assessed upon his personal property for the year 1881, and a fine was imposed upon him therefor. The proceeding was had under" the provisions of chapter 230, Laws of 1843, and was conducted in conformity therewith. The tax in question was predicated upon the customary annual assessment of property, liable to taxation under the general laws of the State, but was in this instance based upon an assessment of the value of…
2Cases cited11 opinions
- McMillen v. AndersonSupreme Court of the United States · 1877
- Weimer v. BunburyMichigan Supreme Court · 1874
- Rockwell v. . NearingNew York Court of Appeals · 1866
- Hepburn v. The School DirectorsSupreme Court of the United States · 1875
- Evansville Bank v. BrittonSupreme Court of the United States · 1882
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3Cited by13 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Ross v. Board of SupervisorsSupreme Court of Iowa · 1905
- State v. SponaugleWest Virginia Supreme Court · 1898
- City of Indianapolis v. VajenIndiana Supreme Court · 1887
- In Re the Application of the City of New YorkNew York Court of Appeals · 1943
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