Fidelity Trust Co. v. Vogt

The opinion of the court was delivered by

Van Syckel, J.

The plaintiff is a duly-incorporated trust company of this state, with a capital stock of $1,000,000. The prosecutor was assessed for the year 1900 on $1,600,000 of personal property, under the provisions of the act of 1878 *88(Pamph. L., p. 61; Gen. Stat., p. 935, § 133), which provides “That all the real and personal estate of every corporation incorporated by any act of the legislature, or by the filing of a certificate, or otherwise under any general law of the state, shall be taxed the same as the real and personal estate of an…