People Ex Rel. Commonwealth Insurance v. Coleman
New York Court of Appeals
Appeal from order of the G-eneral Term of the Supreme Court in the first judicial department, made the first Monday of February, 1890, which affirmed an order of Special Term, vacating an assessment of the capital stock of the relator for taxation for the year 1889. The facts, so far as material, are stated in the opinion.
Read the full summary
Appeal from order of the G-eneral Term of the Supreme Court in the first judicial department, made the first Monday of February, 1890, which affirmed an order of Special Term, vacating an assessment of the capital stock of the relator for taxation for the year 1889. The facts, so far as material, are stated in the opinion. The capital stock of the relator Was not exempt from taxation under chapter 679 of the Laws of 1886. (Laws of 1880, chap. 542; People ex rel. v. Davenport, 91 N. Y. 574; P. Bank v. Billings, 4 Pet. 561.) ' The method adopted by the tax commissioners in fixing the amount of…
1Opinion of the CourtPeckham, J.
The relator, a fire insurance company situated and doing business in the city of Hew York, claims exemption from any assessment or taxation therein upon its personal property, franchise and business, except as is provided in and by chapter 679 of the Laws of 1886. The claim has thus far been allowed. The counsel for the tax commissioners, however, insists that the exemption exists only regarding taxation on such property, franchise or business as may be imposed directly by the state and for its general purposes, and that the company is still liable, like other companies, to pay local taxes…
2Cases cited1 opinion
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
3Cited by20 opinions
- Spencer v. . MyersNew York Court of Appeals · 1896
- Ætna Insurance v. Mayor of New YorkNew York Court of Appeals · 1897
- Rosin v. Lidgerwood Manufacturing Co.Appellate Division of the Supreme Court of the State of New York · 1903
- People v. DraperAppellate Division of the Supreme Court of the State of New York · 1915
- Jasnowski v. Board of AssessorsMichigan Supreme Court · 1916
15 more not listed; retrieve them via the Exa API.