Utica Cotton Manufacturing Co. v. Supervisors of Oneida County
New York Court of Chancery
This was an appeal, by the defendants, from a decretal order of the vice chancellor of the fifth circuit, overruling a demurrer to the complainants’ bill. The complainants were an incorporated manufacturing company, located in the town of New-Hartford, in the county of Oneida; and their bill was filed against the collector of the town, and the board of supervisors of the county, to restrain them from collecting a tax imposed upon the real estate of the complainants.
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This was an appeal, by the defendants, from a decretal order of the vice chancellor of the fifth circuit, overruling a demurrer to the complainants’ bill. The complainants were an incorporated manufacturing company, located in the town of New-Hartford, in the county of Oneida; and their bill was filed against the collector of the town, and the board of supervisors of the county, to restrain them from collecting a tax imposed upon the real estate of the complainants. The corporation was assessed upon its capital stock, exclusive of the cost of its real estate, and upon its real estate, in the…
1Opinion of the Court
The Chancellor.
It is a matter of course to give costs to a complainant, upon overruling a demurrer to his bill; unless there is something very special to take the case out of the general rule. And if it were not so, an appeal will not lie for the granting or refusing interlocutory costs which are in the discretion of the court.
The only question worthy of consideration in this case, there*446fore, is whether the real estate of this corporation was liable to taxation, if it was lying entirely idle so as to produce neither rents nor income. That question depends upon the construction which is to be…
2Cited by3 opinions
- Albany & West Stockbridge Railroad v. Town of CanaanNew York Supreme Court · 1853
- People ex rel. Bank of Commerce v. Commissioners of Taxes & AssessmentsNew York Supreme Court · 1863
- Hudson River Bridge Co. v. PattersonNew York Supreme Court · 1877