Legal Opinion

Merritt v. Kraft

New York Supreme Court

Decided April 15, 1911PublishedCited by 2 opinions

Application for a writ of mandamus to correct classifications of positions in the civil service made by the State Civil Service Commission.

1Opinion of the CourtRudd, J.

Under section 2Y0 of the Tax Daw, a tax of two cents per $100, or fraction thereof, is imposed “ on all sales, or agreements to sell, or memoranda of sales, or deliveries, or transfers, of shares or certificates of stock, in any domestic or foreign association, company or corporation, made after the 1st day of June, 1905, whether made upon or shown by the books of the association, company or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale.”

■The payment of such tax shall be denoted by an adhesive…

2Cases cited3 opinions

  1. People Ex Rel. Schau v. . McWilliamsNew York Court of Appeals · 1906
  2. People Ex Rel. Broderick v. . MortonNew York Court of Appeals · 1898
  3. People Ex Rel. Crummey v. . PalmerNew York Court of Appeals · 1897

3Cited by2 opinions

  1. Klatt v. AkersSupreme Court of Iowa · 1942
  2. People ex rel. Merritt v. KraftAppellate Division of the Supreme Court of the State of New York · 1911

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